<SEC-DOCUMENT>0001663577-24-000281.txt : 20241114
<SEC-HEADER>0001663577-24-000281.hdr.sgml : 20241114
<ACCEPTANCE-DATETIME>20241114080638
ACCESSION NUMBER:		0001663577-24-000281
CONFORMED SUBMISSION TYPE:	10-Q
PUBLIC DOCUMENT COUNT:		70
CONFORMED PERIOD OF REPORT:	20240930
FILED AS OF DATE:		20241114
DATE AS OF CHANGE:		20241114

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			iQSTEL Inc
		CENTRAL INDEX KEY:			0001527702
		STANDARD INDUSTRIAL CLASSIFICATION:	TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813]
		ORGANIZATION NAME:           	06 Technology
		IRS NUMBER:				452808620
		STATE OF INCORPORATION:			NV
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		10-Q
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-55984
		FILM NUMBER:		241457323

	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
</SEC-HEADER>
<DOCUMENT>
<TYPE>10-Q
<SEQUENCE>1
<FILENAME>iqst10q3_093024.htm
<DESCRIPTION>FORM 10-Q
<TEXT>
<XBRL>
<?xml version='1.0' encoding='ASCII'?>
<html xmlns="http://www.w3.org/1999/xhtml" xmlns:xs="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:iso4217="http://www.xbrl.org/2003/iso4217" xmlns:ix="http://www.xbrl.org/2013/inlineXBRL" xmlns:ixt="http://www.xbrl.org/inlineXBRL/transformation/2015-02-26" xmlns:ixt-sec="http://www.sec.gov/inlineXBRL/transformation/2015-08-31" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:dei="http://xbrl.sec.gov/dei/2024" xmlns:ref="http://www.xbrl.org/2006/ref" xmlns:us-gaap="http://fasb.org/us-gaap/2024" xmlns:us-roles="http://fasb.org/us-roles/2024" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:country="http://xbrl.sec.gov/country/2024" xmlns:srt="http://fasb.org/srt/2024" xmlns:IQST="http://iqstel.com/20240930">
<head>
     <title>iQSTEL Inc. - Form 10-Q - September 30, 2024</title>
<meta http-equiv="Content-Type" content="text/html"/>
</head>
<!-- Field: Set; Name: xdx; ID: xdx_02D_US%2DGAAP%2D2024 -->
<!-- Field: Set; Name: xdx; ID: xdx_037_IQST_iqstel.com_20240930 -->
<!-- Field: Set; Name: xdx; ID: xdx_040_20240101_20240930 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DAmendmentFlag_false -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DCurrentFiscalYearEndDate_%2D%2DLS0xMi0zMQ== -->
<!-- Field: Set; Name: xdx; ID: xdx_052_edei%2D%2DDocumentFiscalYearFocus_2024 -->
<!-- Field: Set; Name: xdx; ID: xdx_059_edei%2D%2DDocumentFiscalPeriodFocus_Q3 -->
<!-- Field: Set; Name: xdx; ID: xdx_051_edei%2D%2DEntityCentralIndexKey_0001527702 -->
<!-- Field: Set; Name: xdx; ID: xdx_06B_USD_1_iso4217%2D%2DUSD -->
<!-- Field: Set; Name: xdx; ID: xdx_062_Shares_2_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_06D_USDPShares_3_iso4217%2D%2DUSD_xbrli%2D%2Dshares -->
<!-- Field: Set; Name: xdx; ID: xdx_069_Pure_4_xbrli%2D%2Dpure -->
<body style="font: 10pt Times New Roman, Times, Serif">
<div style="display: none">
<ix:header>
 <ix:hidden>
  <ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000003" name="dei:AmendmentFlag">false</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000004" name="dei:CurrentFiscalYearEndDate">--12-31</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000005" name="dei:DocumentFiscalYearFocus">2024</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000006" name="dei:DocumentFiscalPeriodFocus">Q3</ix:nonNumeric>
  <ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000007" name="dei:EntityCentralIndexKey">0001527702</ix:nonNumeric>
  <ix:nonFraction name="us-gaap:AssetAcquisitionContingentConsiderationLiability" contextRef="AsOf2023-12-31" id="xdx2ixbrl0107" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DerivativeLiabilities" contextRef="AsOf2023-12-31" id="xdx2ixbrl0110" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2024-09-30" id="xdx2ixbrl0115" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember" id="xdx2ixbrl0158" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" id="xdx2ixbrl0159" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0168" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember" id="xdx2ixbrl0169" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2023-07-012023-09-30" id="xdx2ixbrl0264" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0266" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2023-07-012023-09-30" id="xdx2ixbrl0279" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0281" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DividendsPreferredStock" contextRef="From2024-07-012024-09-30" id="xdx2ixbrl0298" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DividendsPreferredStock" contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl0300" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2024-07-012024-09-30" id="xdx2ixbrl0318" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl0320" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0361" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0362" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0365" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0366" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0368" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0370" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0371" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0374" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0375" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0378" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0379" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0381" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares1" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0383" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares1" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0384" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0387" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0388" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0391" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0392" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0394" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0396" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0397" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0400" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0401" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0402" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0403" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0405" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0409" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0410" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0411" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0426" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0427" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0430" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0431" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0433" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0435" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0436" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0439" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0440" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0443" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0444" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0446" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0448" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0449" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0452" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0453" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0454" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0456" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0457" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0459" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0461" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0462" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0463" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0465" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0466" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0467" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0468" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0469" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0470" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0471" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0474" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0475" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0476" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0478" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0479" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0480" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0481" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0483" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0487" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0488" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0489" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0504" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0505" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0508" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0509" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0511" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0513" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0514" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0517" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0518" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0521" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0522" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0524" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0526" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0527" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0530" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0531" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0534" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0535" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0537" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0539" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0540" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0543" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0544" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0545" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0547" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0548" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0550" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0552" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0553" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockPayableShares" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0554" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0556" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0557" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0558" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0560" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0561" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0563" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0565" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0566" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0567" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0569" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0570" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0571" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0572" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0574" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0578" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0579" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0580" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0608" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0609" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0612" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0613" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0615" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0617" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0618" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0621" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0622" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0625" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0626" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0628" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0630" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0631" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0634" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0635" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0636" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0638" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0639" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0641" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0643" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0644" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0645" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0647" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0648" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0649" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0650" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0651" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0656" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0657" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0658" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0660" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0661" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0662" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0663" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0665" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0669" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0670" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="xdx2ixbrl0671" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0686" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0687" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0690" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0691" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0693" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0695" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0696" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0699" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0700" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0701" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0702" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0703" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0708" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0709" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0710" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0712" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0713" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0714" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0715" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0717" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0721" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0722" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember" id="xdx2ixbrl0723" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0738" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0740" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0743" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0744" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0745" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30" id="xdx2ixbrl0746" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0747" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0749" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0751" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0752" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0755" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0756" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0758" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0760" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0761" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0764" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0765" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0768" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0769" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0771" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0773" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0774" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0777" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0778" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0779" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0781" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0782" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember" id="xdx2ixbrl0784" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0786" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0787" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesShares" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0788" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0790" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0791" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0792" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0793" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0794" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0795" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="xdx2ixbrl0796" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0799" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0800" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:DividendToNonControllingInterestShares" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0801" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0803" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0804" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0805" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0806" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" id="xdx2ixbrl0807" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0812" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0813" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0814" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0816" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0817" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0818" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="xdx2ixbrl0819" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember" id="xdx2ixbrl0821" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="xdx2ixbrl0825" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="xdx2ixbrl0826" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="xdx2ixbrl0827" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0867" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl0881" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0897" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:PaymentsToAcquireOtherProductiveAssets" contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl0902" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:PaymentsToFundLongtermLoansToRelatedParties" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0906" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesPayableRelatedParties" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0924" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0927" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0933" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0939" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl0947" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl0965" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncomeTaxesPaidNet" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0966" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:SeriesBPreferredStockIssuedAsDividend" contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl0971" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0975" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0978" unitRef="Shares" xs:nil="true"/>
  <ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0981" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:CashlessWarrantsExercised" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0984" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:NotePayableIssuedForAcquisitionOfSubsidiary" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0990" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="IQST:ContingentLiabilityForAcquisitionOfSubsidiary" contextRef="From2023-01-012023-09-30" id="xdx2ixbrl0993" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_PromissoryNoteOneMember" id="xdx2ixbrl1098" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_PromissoryNoteTwoMember" id="xdx2ixbrl1104" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_PromissoryNoteQXTELMember" id="xdx2ixbrl1109" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_PromissoryNoteThreeMember" id="xdx2ixbrl1114" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_PromissoryNoteFourMember" id="xdx2ixbrl1119" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_PromissoryNoteFiveMember" id="xdx2ixbrl1124" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_FutureReceiptsLoanMember" id="xdx2ixbrl1129" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2024-09-30" id="xdx2ixbrl1140" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2023-12-31_custom_MinorityShareholderOfQXTELMember" id="xdx2ixbrl1162" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2024-09-30" id="xdx2ixbrl1169" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:LongTermLoansPayable" contextRef="AsOf2023-12-31" id="xdx2ixbrl1170" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2023-12-31_custom_ConvertibleNotesPayable2024Member" id="xdx2ixbrl1182" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2024-09-30" id="xdx2ixbrl1196" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:ConvertibleLongTermNotesPayable" contextRef="AsOf2023-12-31" id="xdx2ixbrl1197" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1448" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1454" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30_custom_USAMember" id="xdx2ixbrl1457" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1460" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1466" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-07-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1481" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-07-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1491" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-07-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1496" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-07-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1501" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1506" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1542" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1548" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-01-012024-09-30_custom_USAMember" id="xdx2ixbrl1551" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1554" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="xdx2ixbrl1560" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-01-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1575" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-01-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1585" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-01-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1590" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-01-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1595" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-09-30_custom_EliminationMember" id="xdx2ixbrl1600" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-09-30_custom_EliminationMember" id="xdx2ixbrl1638" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2023-12-31_custom_EliminationMember" id="xdx2ixbrl1668" unitRef="USD" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2023-12-31" id="xdx2ixbrl1678" unitRef="Shares" xs:nil="true"/>
  <ix:nonNumeric contextRef="AsOf2023-12-31" id="xdx2ixbrl1680" name="us-gaap:WarrantsAndRightsOutstandingTerm" xs:nil="true"/>
  <ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl1686" name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl1687" unitRef="Shares" xs:nil="true"/>
  <ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="xdx2ixbrl1689" name="IQST:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" xs:nil="true"/>
  <ix:nonFraction name="us-gaap:DerivativeFairValueOfDerivativeNet" contextRef="AsOf2023-12-31" id="xdx2ixbrl1706" unitRef="USD" xs:nil="true"/>
  </ix:hidden>
 <ix:references>
  <link:schemaRef xlink:href="iqst-20240930.xsd" xlink:type="simple"/>
  </ix:references>
 <ix:resources>
    <xbrli:context id="From2024-01-01to2024-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-11-14">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-11-14</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesDPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesDPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2022-12-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2022-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-03-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-06-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-03-31">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-03-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-012023-06-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-01</xbrli:startDate>
        <xbrli:endDate>2023-06-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30_us-gaap_AdditionalPaidInCapitalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30_us-gaap_RetainedEarningsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30_us-gaap_ComprehensiveIncomeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30_us-gaap_NoncontrollingInterestMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-09-30">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_TwentyTwoCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:TwentyTwoCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30_custom_ElevenCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:ElevenCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_NoBadDebtRiskCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:NoBadDebtRiskCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30_custom_NoBadDebtRiskCustomersMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:NoBadDebtRiskCustomersMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_TechnologyEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_TechnologyEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_SoftwareDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_SoftwareDevelopmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_us-gaap_OtherMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_us-gaap_OtherMachineryAndEquipmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_MartusMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_DarleneCovi19Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_DarleneCovi19Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_DarleneCovi19Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_PromissoryNoteOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_PromissoryNoteOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_PromissoryNoteOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_PromissoryNoteTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_PromissoryNoteTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_PromissoryNoteTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_PromissoryNoteQXTELMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_PromissoryNoteQXTELMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_PromissoryNoteQXTELMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_PromissoryNoteThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_PromissoryNoteThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_PromissoryNoteThreeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThreeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_PromissoryNoteFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_PromissoryNoteFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_PromissoryNoteFourMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFourMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_PromissoryNoteFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_PromissoryNoteFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_PromissoryNoteFiveMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFiveMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_FutureReceiptsLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_FutureReceiptsLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_FutureReceiptsLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-04-23_custom_FutureReceiptsLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-04-23</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-04-232023-04-23_custom_FutureReceiptsLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-04-23</xbrli:startDate>
        <xbrli:endDate>2023-04-23</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_SettlementOfNotePayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:SettlementOfNotePayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_StockIssuanceForSettlementOfDebtOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:StockIssuanceForSettlementOfDebtOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_StockIssuanceForSettlementOfDebtTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:StockIssuanceForSettlementOfDebtTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_us-gaap_LoansPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30_us-gaap_LoansPayableMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_N49OfShareholderOfSwisslink1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_N49OfShareholderOfSwisslink1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_N49OfShareholderOfSwisslink2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_N49OfShareholderOfSwisslink2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_MinorityShareholderOfQXTELMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MinorityShareholderOfQXTELMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_MinorityShareholderOfQXTELMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MinorityShareholderOfQXTELMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_MinorityShareholderOfQXTELMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MinorityShareholderOfQXTELMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_ConvertibleNotesPayable2023Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2023Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_ConvertibleNotesPayable2023Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2023Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_ConvertibleNotesPayable2024Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2024Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_ConvertibleNotesPayable2024Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2024Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_ConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_ConvertibleNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-07</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-03-072024-03-07_custom_March7ThirdPartyLoanOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-03-07</xbrli:startDate>
        <xbrli:endDate>2024-03-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-152025-01-15_custom_March7ThirdPartyLoanOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-15</xbrli:startDate>
        <xbrli:endDate>2025-01-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-15</xbrli:startDate>
        <xbrli:endDate>2024-04-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-07</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-03-072024-03-07_custom_March7ThirdPartyLoanTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-03-07</xbrli:startDate>
        <xbrli:endDate>2024-03-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-01-152025-01-15_custom_March7ThirdPartyLoanTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-01-15</xbrli:startDate>
        <xbrli:endDate>2025-01-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-09-01</xbrli:startDate>
        <xbrli:endDate>2024-09-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-152024-04-15_custom_March7ThirdPartyLoanTwoOnePaymentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoOnePaymentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-15</xbrli:startDate>
        <xbrli:endDate>2024-04-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoFourPaymentsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoFourPaymentsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-09-01</xbrli:startDate>
        <xbrli:endDate>2024-09-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-07_custom_July10ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-07</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-102024-07-10_custom_July10ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-10</xbrli:startDate>
        <xbrli:endDate>2024-07-10</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-04-302025-04-30_custom_July10ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-04-30</xbrli:startDate>
        <xbrli:endDate>2025-04-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-07-10_custom_July10ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-07-10</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-08-30</xbrli:startDate>
        <xbrli:endDate>2024-08-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-07_custom_September16ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-07</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-09-162024-09-16_custom_September16ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-09-16</xbrli:startDate>
        <xbrli:endDate>2024-09-16</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2025-07-152025-07-15_custom_September16ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2025-07-15</xbrli:startDate>
        <xbrli:endDate>2025-07-15</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-16_custom_September16ThirdPartyLoanMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-16</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourPaymentsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanFourPaymentsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-09-16</xbrli:startDate>
        <xbrli:endDate>2024-09-16</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-09-162024-09-16_custom_September16ThirdPartyLoanOnePaymentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanOnePaymentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-09-16</xbrli:startDate>
        <xbrli:endDate>2024-09-16</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansTotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30_custom_ThirdPartyLoansTotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansTotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_ConvertibleNoteOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_ConvertibleNoteTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_ConvertibleNoteThirdPartyTotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteThirdPartyTotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-12-31_custom_ConvertibleNoteThirdPartyTotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteThirdPartyTotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-12-31_custom_ConvertibleNoteOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-12-31_custom_ConvertibleNoteTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-12-31</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ConvertibleNoteOneMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteOneMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ConvertibleNoteTwoMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteTwoMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ConvertibleNoteThirdPartyTotalMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteThirdPartyTotalMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-01-24_custom_M2BSPAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-01-24</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-242024-01-24_custom_M2BSPAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-24</xbrli:startDate>
        <xbrli:endDate>2024-01-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-01-24_custom_M2BSPATranche1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-01-24</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-242024-01-24_custom_M2BSPATranche1Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche1Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-24</xbrli:startDate>
        <xbrli:endDate>2024-01-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-01_custom_M2BSPATranche2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-03-01_custom_M2BSPATranche3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-03-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-03-012024-03-01_custom_M2BSPATranche2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-03-01</xbrli:startDate>
        <xbrli:endDate>2024-03-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-03-012024-03-01_custom_M2BSPATranche3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-03-01</xbrli:startDate>
        <xbrli:endDate>2024-03-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-242024-01-24_custom_M2BSPATranche2Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche2Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-24</xbrli:startDate>
        <xbrli:endDate>2024-01-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-242024-01-24_custom_M2BSPATranche3Member">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche3Member</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-24</xbrli:startDate>
        <xbrli:endDate>2024-01-24</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ThirdPartyConvertibleDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyConvertibleDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_ThirdPartyConvertibleDebtMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyConvertibleDebtMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_M2BNotesMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BNotesMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_DirectorsIssuanceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:DirectorsIssuanceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_DebtSettlementIssuanceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:DebtSettlementIssuanceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ConvertibleNotesIssuanceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:ConvertibleNotesIssuanceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_us-gaap_CommonStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ConversionOfDebtIssuanceMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:ConversionOfDebtIssuanceMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_StockPayableForCashMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:StockPayableForCashMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-03_us-gaap_PreferredClassAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-03</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-03</xbrli:startDate>
        <xbrli:endDate>2020-11-03</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2020-11-11</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-072021-01-07_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-07</xbrli:startDate>
        <xbrli:endDate>2021-01-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2020-11-11</xbrli:startDate>
        <xbrli:endDate>2020-11-11</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2021-01-07</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-072021-01-07_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-07</xbrli:startDate>
        <xbrli:endDate>2021-01-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-07</xbrli:startDate>
        <xbrli:endDate>2021-01-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-11-03_custom_PreferredClassDMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassDMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-11-03</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2021-01-072021-01-07_us-gaap_SeriesDPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesDPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2021-01-07</xbrli:startDate>
        <xbrli:endDate>2021-01-07</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
          <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesDPreferredStockMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-11-03</xbrli:startDate>
        <xbrli:endDate>2023-11-03</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-19</xbrli:startDate>
        <xbrli:endDate>2024-01-19</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-01-19_custom_YukonRiverHoldingsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-01-19</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-192024-06-27_custom_YukonRiverHoldingsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-19</xbrli:startDate>
        <xbrli:endDate>2024-06-27</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsSecondAmendmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-27</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-06-272024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsSecondAmendmentMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-06-27</xbrli:startDate>
        <xbrli:endDate>2024-06-27</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-06-28_custom_YukonRiverHoldingsBalloonAchievementMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsBalloonAchievementMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-06-28</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_YukonRiverHoldingsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-04-012024-04-01_custom_YukonRiverHoldingsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-04-01</xbrli:startDate>
        <xbrli:endDate>2024-04-01</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-04-01_custom_QXTELMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:QXTELMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-04-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-04-01_custom_YukonRiverHoldingsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-04-01</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:ProFormaAcquisitionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:ProFormaAcquisitionsMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_custom_UnitedKingdomMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:UnitedKingdomMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-07-012024-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-07-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-07-012023-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-07-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_UnitedKingdomMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:UnitedKingdomMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2023-01-012023-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2023-01-01</xbrli:startDate>
        <xbrli:endDate>2023-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_UnitedKingdomMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:UnitedKingdomMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-09-30_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-09-30</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_USAMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_SwitzerlandMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2023-12-31_custom_EliminationMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2023-12-31</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="AsOf2024-02-12_custom_ADIFundingLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ADIFundingLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:instant>2024-02-12</xbrli:instant>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-02-122024-02-12_custom_ADIFundingLLCMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ADIFundingLLCMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-02-12</xbrli:startDate>
        <xbrli:endDate>2024-02-12</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-01-012024-09-30_custom_BeneficialOwnershipLimitationUponNoticeMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:BeneficialOwnershipLimitationUponNoticeMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-01-01</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-09-302024-09-30_srt_MinimumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">srt:MinimumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-09-30</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:context id="From2024-09-302024-09-30_srt_MaximumMember">
      <xbrli:entity>
        <xbrli:identifier scheme="http://www.sec.gov/CIK">0001527702</xbrli:identifier>
        <xbrli:segment>
          <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">srt:MaximumMember</xbrldi:explicitMember>
        </xbrli:segment>
      </xbrli:entity>
      <xbrli:period>
        <xbrli:startDate>2024-09-30</xbrli:startDate>
        <xbrli:endDate>2024-09-30</xbrli:endDate>
      </xbrli:period>
    </xbrli:context>
    <xbrli:unit id="USD">
      <xbrli:measure>iso4217:USD</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="Shares">
      <xbrli:measure>xbrli:shares</xbrli:measure>
    </xbrli:unit>
    <xbrli:unit id="USDPShares">
      <xbrli:divide>
        <xbrli:unitNumerator>
          <xbrli:measure>iso4217:USD</xbrli:measure>
        </xbrli:unitNumerator>
        <xbrli:unitDenominator>
          <xbrli:measure>xbrli:shares</xbrli:measure>
        </xbrli:unitDenominator>
      </xbrli:divide>
    </xbrli:unit>
    <xbrli:unit id="Pure">
      <xbrli:measure>xbrli:pure</xbrli:measure>
    </xbrli:unit>
  </ix:resources>
 </ix:header>
</div>


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

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

<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; text-align: center"><b>WASHINGTON, D.C. 20549</b></p>

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

<p style="font: 14pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b>FORM <span id="xdx_906_edei--DocumentType_c20240101__20240930_zHKwCX0TC8W5"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000013" name="dei:DocumentType">10-Q</ix:nonNumeric></span></b></p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: white">
    <td style="width: 10pt">&#160;</td>
    <td style="width: 5%">&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td><span id="xdx_90C_edei--DocumentQuarterlyReport_c20240101__20240930_zcGQf7Q9EDYe" style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt:booleantrue" id="Fact000014" name="dei:DocumentQuarterlyReport">&#9746;</ix:nonNumeric></span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif">Quarterly Report pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934</span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the quarterly period ended <b><span id="xdx_906_edei--DocumentPeriodEndDate_c20240101__20240930_zTGF5Ohsx50h"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt:datemonthdayyearen" id="Fact000015" name="dei:DocumentPeriodEndDate">September 30, 2024</ix:nonNumeric></span></b></span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td><span id="xdx_907_edei--DocumentTransitionReport_c20240101__20240930_zQjphKgmNgc9" style="font-family: Times New Roman, Times, Serif; font-size: 12pt"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt:booleanfalse" id="Fact000016" name="dei:DocumentTransitionReport">&#9744;</ix:nonNumeric></span></td>
    <td><span style="font: 10pt Times New Roman, Times, Serif">Transition Report pursuant to 13 or 15(d) of the Securities Exchange Act of 1934</span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">For the transition period from __________ to__________</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td>&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td>&#160;</td>
    <td>&#160;</td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Commission File Number: <b><span id="xdx_908_edei--EntityFileNumber_c20240101__20240930_zlWSWG6CyVs5"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000017" name="dei:EntityFileNumber">000-55984</ix:nonNumeric></span></b></span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0">&#160;</p>

<p style="font: 16pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span style="text-decoration: underline"><span id="xdx_908_edei--EntityRegistrantName_c20240101__20240930_z2Fxn1YeTUqb"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000018" name="dei:EntityRegistrantName">iQSTEL Inc.</ix:nonNumeric></span></span></b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">(Exact name of registrant as specified in its charter)</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="background-color: white">
    <td style="width: 54%">&#160;</td>
    <td style="width: 46%">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_904_edei--EntityIncorporationStateCountryCode_c20240101__20240930_zCSVjfdVgidf"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt-sec:stateprovnameen" id="Fact000019" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric></span></span></b></span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline"><span id="xdx_904_edei--EntityTaxIdentificationNumber_c20240101__20240930_z0TVdgLmLlg6"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000020" name="dei:EntityTaxIdentificationNumber">45-2808620</ix:nonNumeric></span></span></b></span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(State or other jurisdiction of incorporation or organization)</span></td>
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(IRS Employer Identification No.)</span></td></tr>
  <tr style="background-color: white">
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td colspan="2">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span id="xdx_906_edei--EntityAddressAddressLine1_c20240101__20240930_zDsIV0SEbXel"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000021" name="dei:EntityAddressAddressLine1">300 Aragon Avenue</ix:nonNumeric></span>, <span id="xdx_900_edei--EntityAddressAddressLine2_c20240101__20240930_zGkmX2TNPQhc"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000022" name="dei:EntityAddressAddressLine2">Suite 375</ix:nonNumeric></span></b></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><b><span style="text-decoration: underline"><span id="xdx_907_edei--EntityAddressCityOrTown_c20240101__20240930_z5ouv1Vb4Yh2"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000023" name="dei:EntityAddressCityOrTown">Coral Gables</ix:nonNumeric></span>, <span id="xdx_908_edei--EntityAddressStateOrProvince_c20240101__20240930_zChK4BHMmGY5"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000024" name="dei:EntityAddressStateOrProvince">FL</ix:nonNumeric></span> <span id="xdx_907_edei--EntityAddressPostalZipCode_c20240101__20240930_zPkxGBeT4hI"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000025" name="dei:EntityAddressPostalZipCode">33134</ix:nonNumeric></span></span></b></p></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Address of principal executive offices)</span></td></tr>
  <tr style="background-color: white">
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">(<span id="xdx_909_edei--CityAreaCode_c20240101__20240930_zs9zlXWyOoB5"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000026" name="dei:CityAreaCode">954</ix:nonNumeric></span>) <span id="xdx_906_edei--LocalPhoneNumber_c20240101__20240930_z4IzchOd51xc"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000027" name="dei:LocalPhoneNumber">951-8191</ix:nonNumeric></span></span></b></span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Registrant&#8217;s telephone number)</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td colspan="2">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center">_______________________________________________________</p></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(Former name, former address and former fiscal year, if changed since last report)</span></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; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Securities registered pursuant to Section 12(b) of
the Act:&#160;<b>None</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Indicate by check mark whether the registrant (1)
has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months
(or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements
for the past 90 days.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>[X] <span id="xdx_902_edei--EntityCurrentReportingStatus_c20240101__20240930_zeVKMcViaQY2"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000028" name="dei:EntityCurrentReportingStatus">Yes</ix:nonNumeric></span>&#160;[ ] No</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Indicate by check mark whether the registrant has
submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T (&#167;232.405 of
this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit such files). &#160;<b>[X]
<span id="xdx_904_edei--EntityInteractiveDataCurrent_c20240101__20240930_zvcVAW9iWYR5"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" id="Fact000029" name="dei:EntityInteractiveDataCurrent">Yes</ix:nonNumeric></span>&#160;[ ] No</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Indicate by check mark whether the registrant is a
large accelerated filer, an accelerated filer, a non-accelerated filer, a smaller reporting company, or an emerging growth company. See
the definitions of &#8220;large accelerated filer,&#8221; &#8220;accelerated filer,&#8221; &#8220;smaller reporting company,&#8221; and
"emerging growth company" in Rule 12b-2 of the Exchange Act.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top">
    <td style="width: 10pt">&#160;</td>
    <td style="width: 57%"><span style="font-family: Segoe UI Symbol,sans-serif">&#9744;</span> &#160; <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Large accelerated filer </span></td>
    <td><span style="font-family: Segoe UI Symbol,sans-serif">&#9744;</span> &#160; <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Accelerated filer</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td><span style="font-family: Segoe UI Symbol,sans-serif">&#9746;</span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160; <span id="xdx_90B_edei--EntityFilerCategory_c20240101__20240930_z5Wi92pq4SD1"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt-sec:entityfilercategoryen" id="Fact000030" name="dei:EntityFilerCategory">Non-accelerated Filer</ix:nonNumeric></span></span></td>
    <td><span style="font-family: Segoe UI Symbol,sans-serif; font-size: 12pt"><span id="xdx_901_edei--EntitySmallBusiness_c20240101__20240930_zsXW2bsvTqbj"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt:booleantrue" id="Fact000031" name="dei:EntitySmallBusiness">&#9746;</ix:nonNumeric></span></span> <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Smaller reporting company</span></td></tr>
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td>&#160;</td>
    <td><span style="font-family: Segoe UI Symbol,sans-serif"><span id="xdx_906_edei--EntityEmergingGrowthCompany_c20240101__20240930_zJvVYqwirrTh"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt:booleanfalse" id="Fact000032" name="dei:EntityEmergingGrowthCompany">&#9744;</ix:nonNumeric></span></span> &#160; <span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Emerging growth company</span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt inherit,serif; margin: 0pt 10pt; text-align: justify">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. <b>[ ]</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Indicate by check mark whether the registrant is a
shell company (as defined in Rule 12b-2 of the Exchange Act).&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>[ &#160;] Yes [X] <span id="xdx_901_edei--EntityShellCompany_c20240101__20240930_zsbGXrUzxhp9"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt:booleanfalse" id="Fact000033" name="dei:EntityShellCompany">No</ix:nonNumeric></span></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">State the number of shares outstanding of each of
the issuer&#8217;s classes of common stock, as of the latest practicable date: <b><span id="xdx_902_edei--EntityCommonStockSharesOutstanding_iI_c20241114_zHGSfllD59Gc"><ix:nonFraction name="dei:EntityCommonStockSharesOutstanding" contextRef="AsOf2024-11-14" id="Fact000034" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">186,176,651</ix:nonFraction></span> common shares as of November 14, 2024</b></p>

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

<!-- Field: Page; Sequence: 1; Section: Main; Options: NewSection -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo --><!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

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

<p style="font: 11pt Nunito Sans; margin: 0; text-align: center; color: #444444">&#160;</p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><span id="toc"></span><img src="image_001.jpg" alt="" style="height: 66pt; width: 170.25pt"/></p>

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

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; width: 80%; border-collapse: collapse; margin-right: auto">
  <tr style="vertical-align: top; background-color: white">
    <td colspan="3" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">TABLE
    OF CONTENTS</span></b></span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td style="width: 13%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 80%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 7%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">Page</span></span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td colspan="3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">PART
    I &#8211; FINANCIAL INFORMATION</span></b></span></p>
    <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_001">Financial Statements</a></span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_002">Management&#8217;s Discussion and Analysis of Financial Condition and Results of Operations</a></span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">4</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_003">Quantitative and Qualitative Disclosures About Market Risk</a></span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_004">Controls and Procedures</a></span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">10</span></td></tr>
  <tr style="vertical-align: top">
    <td colspan="3"><p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">PART
    II &#8211; OTHER INFORMATION</span></b></span></p>
    <p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1:</span></td>
    <td><a href="#a_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Legal Proceedings </span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;12</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 1A:</span></td>
    <td><a href="#a_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Risk Factors</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;12</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 2:</span></td>
    <td><a href="#a_005"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Unregistered Sales of Equity Securities and Use of Proceeds</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;12</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 3:</span></td>
    <td><a href="#a_006"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Defaults Upon Senior Securities</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;12</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 4:</span></td>
    <td><a href="#a_006"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Mine Safety Disclosures</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;12</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 5:</span></td>
    <td><a href="#a_006"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Other Information</span></a></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;12</span></td></tr>
  <tr style="vertical-align: top; background-color: #CCEEFF">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Item 6:</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="#a_007">Exhibits</a></span></td>
    <td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;12</span></td></tr>
  </table>
<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0">&#160;</p>

<!-- Field: Page; Sequence: 2 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0"></p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><b><span id="a_001"></span>Item 1. Financial Statements</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: justify">Our unaudited consolidated financial statements included
in this Form 10-Q are as follows:</p>

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

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
  <tr style="vertical-align: top; background-color: white">
    <td style="width: 5%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-1</span></td>
    <td style="width: 95%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Balance Sheets as of September 30, 2024 (unaudited) and December 31, 2023;</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Operations for the three and nine months ended September 30, 2024 and 2023 (unaudited); </span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-3</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Stockholder&#8217;s Equity
    for the three and nine months ended September 30, 2024 and 2023 (unaudited);</span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-4</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Consolidated Statements of Cash Flows for the nine
    months ended September 30, 2024 and 2023 (unaudited); and</span></td></tr>
  <tr style="vertical-align: top; background-color: white">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">F-5</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Notes to Consolidated Financial Statements (unaudited). </span></td></tr>
  </table>
<p style="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0">These interim consolidated financial statements have been prepared
in accordance with accounting principles generally accepted in the United States of America for interim financial information and the
SEC instructions to Form 10-Q. In the opinion of management, all adjustments considered necessary for a fair presentation have been included.
Operating results for the interim period ended September 30, 2024 are not necessarily indicative of the results that can be expected for
the full year.</p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0">&#160;</p>


<!-- Field: Page; Sequence: 3 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt"><b>&#160;</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Balance Sheets</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Unaudited)</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30E_111_zaK6Y9dEWMn7" summary="xdx: Statement - Consolidated Balance Sheets (Unaudited)" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20240930_zTDWkGqP90jh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20231231_zlaKDe8LT3u5">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">September 30,</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">December 31,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td></tr>
  <tr id="xdx_403_eus-gaap--AssetsAbstract_iB_zveBZJc8q5We" style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif">ASSETS</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AssetsCurrentAbstract_i01B_zfT14cZxwNsg" style="vertical-align: bottom">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Current Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td>
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: right">&#160;</td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--CashAndCashEquivalentsAtCarryingValue_i02I_maCztnL_zwDN6Ay10RWa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 10pt">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2024-09-30" id="Fact000042" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,125,139</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:CashAndCashEquivalentsAtCarryingValue" contextRef="AsOf2023-12-31" id="Fact000043" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,362,668</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AccountsReceivableNetCurrent_i02I_maCztnL_z3ZpzkMDVoGb" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Accounts receivable, net</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2024-09-30" id="Fact000045" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,982,958</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsReceivableNetCurrent" contextRef="AsOf2023-12-31" id="Fact000046" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,539,774</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--InventoryNet_i02I_maCztnL_zEOuyjZ2Orib" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Inventory</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2024-09-30" id="Fact000048" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,658</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InventoryNet" contextRef="AsOf2023-12-31" id="Fact000049" format="ixt:numdotdecimal" decimals="0" unitRef="USD">27,121</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--LoansAndLeasesReceivableRelatedParties_i02I_maCztnL_z76Hd96vvm2i" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LoansAndLeasesReceivableRelatedParties" contextRef="AsOf2024-09-30" id="Fact000051" format="ixt:numdotdecimal" decimals="0" unitRef="USD">635,715</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LoansAndLeasesReceivableRelatedParties" contextRef="AsOf2023-12-31" id="Fact000052" format="ixt:numdotdecimal" decimals="0" unitRef="USD">340,515</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--PrepaidExpenseCurrent_i02I_maCztnL_zLO2LocWv8D9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Prepaid and other current assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2024-09-30" id="Fact000054" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,890,516</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PrepaidExpenseCurrent" contextRef="AsOf2023-12-31" id="Fact000055" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,449,094</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--AssetsCurrent_i02TI_mtCztnL_maAz5YT_zlNWtBl2SuM3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total Current Assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-09-30" id="Fact000057" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,664,986</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2023-12-31" id="Fact000058" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,719,172</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--PropertyPlantAndEquipmentNet_i01I_maAz5YT_zb8pIZsLraU4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2024-09-30" id="Fact000060" format="ixt:numdotdecimal" decimals="0" unitRef="USD">578,734</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2023-12-31" id="Fact000061" format="ixt:numdotdecimal" decimals="0" unitRef="USD">522,997</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--FiniteLivedIntangibleAssetsNet_i01I_maAz5YT_z9hzwtZyO9Ge" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Intangible asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2024-09-30" id="Fact000063" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:FiniteLivedIntangibleAssetsNet" contextRef="AsOf2023-12-31" id="Fact000064" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,592</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--Goodwill_i01I_maAz5YT_z5P52QIi2ygd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Goodwill</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2024-09-30" id="Fact000066" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,677,045</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Goodwill" contextRef="AsOf2023-12-31" id="Fact000067" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,172,146</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--DeferredIncomeTaxAssetsNet_i01I_maAz5YT_ztlZhyqJoomd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Deferred tax assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxAssetsNet" contextRef="AsOf2024-09-30" id="Fact000069" format="ixt:numdotdecimal" decimals="0" unitRef="USD">426,755</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DeferredIncomeTaxAssetsNet" contextRef="AsOf2023-12-31" id="Fact000070" format="ixt:numdotdecimal" decimals="0" unitRef="USD">426,755</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OtherAssetsNoncurrent_i01I_maAz5YT_zRlFr2OREae6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other asset</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherAssetsNoncurrent" contextRef="AsOf2024-09-30" id="Fact000072" format="ixt:numdotdecimal" decimals="0" unitRef="USD">992,006</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherAssetsNoncurrent" contextRef="AsOf2023-12-31" id="Fact000073" format="ixt:numdotdecimal" decimals="0" unitRef="USD">214,991</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Assets_i01TI_mtAz5YT_zKLeenJjikq7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">TOTAL ASSETS</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2024-09-30" id="Fact000075" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,439,118</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Assets" contextRef="AsOf2023-12-31" id="Fact000076" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,155,653</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesAndStockholdersEquityAbstract_iB_zvlfB9rUztM4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">LIABILITIES AND STOCKHOLDERS' EQUITY</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesCurrentAbstract_i01B_zsrGwgimL9Gf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Current Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AccountsPayableCurrent_i02I_maLCzkP2_zwyrum8neV6b" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2024-09-30" id="Fact000084" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,756,934</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccountsPayableCurrent" contextRef="AsOf2023-12-31" id="Fact000085" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,966,279</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OtherAccruedLiabilitiesCurrent_i02I_maLCzkP2_zCZ1w7mGDjR5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Accrued and other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2024-09-30" id="Fact000087" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,296,717</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherAccruedLiabilitiesCurrent" contextRef="AsOf2023-12-31" id="Fact000088" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,993,585</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--NotesAndLoansPayableCurrent_i02I_maLCzkP2_z7xVprWILDT7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Due to related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2024-09-30" id="Fact000090" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2023-12-31" id="Fact000091" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LoansPayableCurrent_i02I_maLCzkP2_zEkvOmaDqAOl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Loans payable - net of discount of <span id="xdx_909_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_pp0p0_c20240930_z6nhZoTa73D9">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2024-09-30" id="Fact000095" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">294,484</ix:nonFraction></span> and <span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscount_pp0p0_c20231231_zV64TYB69av3">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2023-12-31" id="Fact000096" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,750</ix:nonFraction></span>, respectively</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2024-09-30" id="Fact000093" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,232,009</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableCurrent" contextRef="AsOf2023-12-31" id="Fact000094" format="ixt:numdotdecimal" decimals="0" unitRef="USD">264,988</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--OtherLoansPayableCurrent_i02I_maLCzkP2_zBlaGZZ4KG94" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherLoansPayableCurrent" contextRef="AsOf2024-09-30" id="Fact000098" format="ixt:numdotdecimal" decimals="0" unitRef="USD">926,069</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherLoansPayableCurrent" contextRef="AsOf2023-12-31" id="Fact000099" format="ixt:numdotdecimal" decimals="0" unitRef="USD">259,447</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_i02I_maLCzkP2_zfqM0Xd1iIM6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Convertible notes - net of discount of <span id="xdx_90A_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20240930_zs7PE04PPAo">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2024-09-30" id="Fact000103" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">490,022</ix:nonFraction></span> and <span id="xdx_90B_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20231231_zxyyz9cX80ad">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2023-12-31" id="Fact000104" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">39,012</ix:nonFraction></span>, respectively</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2024-09-30" id="Fact000101" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,549,946</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2023-12-31" id="Fact000102" format="ixt:numdotdecimal" decimals="0" unitRef="USD">330,032</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--AssetAcquisitionContingentConsiderationLiability_i02I_maLCzkP2_zPAy1KoxnmL7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Contingent liability for acquisition of subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AssetAcquisitionContingentConsiderationLiability" contextRef="AsOf2024-09-30" id="Fact000106" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0107">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--DerivativeLiabilities_i02I_maLCzkP2_zRVUO717P9B3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DerivativeLiabilities" contextRef="AsOf2024-09-30" id="Fact000109" format="ixt:numdotdecimal" decimals="0" unitRef="USD">277,946</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0110">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--LiabilitiesCurrent_i02TI_mtLCzkP2_maLzhQN_zkj2rHN3b9L8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total Current Liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-09-30" id="Fact000112" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,066,234</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2023-12-31" id="Fact000113" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,840,944</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--LoansPayableToBank_i01I_maLzhQN_zXi0ksPBLDs2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Loans payable, non-current</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0115">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LoansPayableToBank" contextRef="AsOf2023-12-31" id="Fact000116" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,099</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AccruedEmployeeBenefitsCurrentAndNoncurrent_i01I_maLzhQN_zq7R26pMoXr1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Employee benefits, non-current</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" contextRef="AsOf2024-09-30" id="Fact000118" format="ixt:numdotdecimal" decimals="0" unitRef="USD">283,586</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent" contextRef="AsOf2023-12-31" id="Fact000119" format="ixt:numdotdecimal" decimals="0" unitRef="USD">169,738</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--Liabilities_i01TI_mtLzhQN_maLASEz57t_zm5fwPYYHJU6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL LIABILITIES</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2024-09-30" id="Fact000121" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,349,820</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:Liabilities" contextRef="AsOf2023-12-31" id="Fact000122" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,109,781</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--StockholdersEquityAbstract_iB_zvvDbKHZaNR4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Stockholders' Equity</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Preferred stock: <span id="xdx_90C_eus-gaap--PreferredStockSharesAuthorized_iI_c20240930_z4vjAWfhaitc"><span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231_zVQdUKGCfvyk"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-09-30" id="Fact000126" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2023-12-31" id="Fact000127" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,200,000</ix:nonFraction></ix:nonFraction></span></span> authorized; <span id="xdx_90E_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240930_zBUXu0ExLbFi"><span id="xdx_900_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231_znnarUWm57r2">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-09-30" id="Fact000128" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2023-12-31" id="Fact000129" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Series A Preferred stock: <span id="xdx_90E_eus-gaap--PreferredStockSharesAuthorized_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zeOMd2DH76Dj"><span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zYFPjTgtfYOh"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember" id="Fact000130" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" id="Fact000131" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zah3VXEbIzB5"><span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zhO4YyU42BSf">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember" id="Fact000132" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" id="Fact000133" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <br/> <span id="xdx_90D_eus-gaap--PreferredStockSharesIssued_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJPqhTN90V15"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zryXeqxG01ch"><span id="xdx_90A_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zLKtu5oSmsk4"><span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zT3SoCzi0Sw6"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember" id="Fact000134" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember" id="Fact000135" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" id="Fact000136" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" id="Fact000137" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98F_eus-gaap--PreferredStockValue_i01I_maSEIPAzCTq_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsaMIBzFz466" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember" id="Fact000138" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--PreferredStockValue_i01I_maSEIPAzCTq_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zaoib34AWoO5" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" id="Fact000139" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Series B Preferred stock: <span id="xdx_90B_eus-gaap--PreferredStockSharesAuthorized_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z4TraOVB04Bg"><span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zaWSGrBCXMKl"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember" id="Fact000140" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" id="Fact000141" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_909_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ze98QxNvzEpg"><span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zZKNJIeZ55gj">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember" id="Fact000142" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" id="Fact000143" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <br/> <span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zqL9GEBFBZWh"><span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zeMQSDLVCym2"><span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zsFtovpSUXr1"><span id="xdx_908_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zwZlqorP8Pna"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember" id="Fact000144" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember" id="Fact000145" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" id="Fact000146" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" id="Fact000147" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PreferredStockValue_i01I_maSEIPAzCTq_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zNQc9vQnvsYg" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember" id="Fact000148" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98C_eus-gaap--PreferredStockValue_i01I_maSEIPAzCTq_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zYcdSRjkRyU6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PreferredStockValue" contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" id="Fact000149" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Series C Preferred stock: <span id="xdx_90A_eus-gaap--PreferredStockSharesAuthorized_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zpDooeesWnFg"><span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zwdYoFEwFHm4"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember" id="Fact000150" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" id="Fact000151" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_90C_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zFu16vI0Fj68"><span id="xdx_907_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z1iepSfDBl1i">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember" id="Fact000152" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" id="Fact000153" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zDE86p4t2Zj7"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zPaij01i4hSa"><span id="xdx_905_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zz4pZ7Oyne9j"><span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zCD2hjMtftP7"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember" id="Fact000154" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember" id="Fact000155" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" id="Fact000156" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" id="Fact000157" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_985_eus-gaap--PreferredStockValue_i01I_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zMUHECpDc9rb" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0158">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_983_eus-gaap--PreferredStockValue_i01I_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z3uKyqlnZnef" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0159">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Series D Preferred stock: <span id="xdx_904_eus-gaap--PreferredStockSharesAuthorized_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zQP2vVSQNTr5"><span id="xdx_901_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zYozYcWU8off"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember" id="Fact000160" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember" id="Fact000161" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,000</ix:nonFraction></ix:nonFraction></span></span> designated; <span id="xdx_901_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z3cPI6ZrDpY9"><span id="xdx_90B_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z2Ebt75mSrpk">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember" id="Fact000162" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember" id="Fact000163" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value, <span id="xdx_907_eus-gaap--PreferredStockSharesIssued_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zleHo81195T7"><span id="xdx_90D_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zrR01f2NUi29"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zHmFzIDIA3Ed"><span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zlbLHXMJxzF"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember" id="Fact000164" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember" id="Fact000165" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember" id="Fact000166" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember" id="Fact000167" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">No</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span> shares issued and outstanding</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--PreferredStockValue_i01I_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zTHKzkxtn5q" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0168">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_98E_eus-gaap--PreferredStockValue_i01I_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z6j80ntDJtB6" style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0169">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--CommonStockValue_i01I_maSEIPAzCTq_zAmmJSpVfrWf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Common stock: <span id="xdx_907_eus-gaap--CommonStockSharesAuthorized_iI_c20240930_zbqAdnvkXyHi"><span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20231231_zjKAqjvbbOra"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2024-09-30" id="Fact000173" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2023-12-31" id="Fact000174" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction></ix:nonFraction></span></span> authorized; <span id="xdx_900_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20240930_zYNxzBI7Gzy6"><span id="xdx_90D_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20231231_zYSmpRf1TQC1">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2024-09-30" id="Fact000175" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares"><ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2023-12-31" id="Fact000176" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></ix:nonFraction></span></span> par value<br/> <span id="xdx_908_eus-gaap--CommonStockSharesIssued_iI_c20240930_z7gjJBHjsTyg"><span id="xdx_90D_eus-gaap--CommonStockSharesOutstanding_iI_c20240930_zVNn34brcJbd"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2024-09-30" id="Fact000177" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2024-09-30" id="Fact000178" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">186,176,651</ix:nonFraction></ix:nonFraction></span></span> and <span id="xdx_900_eus-gaap--CommonStockSharesIssued_iI_c20231231_z1BHt01yJ4sh"><span id="xdx_90E_eus-gaap--CommonStockSharesOutstanding_iI_c20231231_zITLQsV0g4h8"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2023-12-31" id="Fact000179" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2023-12-31" id="Fact000180" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">172,129,630</ix:nonFraction></ix:nonFraction></span></span> shares issued and outstanding, respectively</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2024-09-30" id="Fact000171" format="ixt:numdotdecimal" decimals="0" unitRef="USD">186,176</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CommonStockValue" contextRef="AsOf2023-12-31" id="Fact000172" format="ixt:numdotdecimal" decimals="0" unitRef="USD">172,130</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AdditionalPaidInCapital_i01I_maSEIPAzCTq_zisiNyKTtHj8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Additional paid in capital</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2024-09-30" id="Fact000182" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,231,686</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdditionalPaidInCapital" contextRef="AsOf2023-12-31" id="Fact000183" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,360,884</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--RetainedEarningsAccumulatedDeficit_i01I_maSEIPAzCTq_zVbhNmawvolk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Accumulated deficit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2024-09-30" id="Fact000185" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">29,825,840</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RetainedEarningsAccumulatedDeficit" contextRef="AsOf2023-12-31" id="Fact000186" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,084,133</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--AccumulatedOtherComprehensiveIncomeLossNetOfTax_i01I_maSEIPAzCTq_zwq6TWybSLfe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Accumulated other comprehensive loss</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2024-09-30" id="Fact000188" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax" contextRef="AsOf2023-12-31" id="Fact000189" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_iTI_mtSEIPAzCTq_zJB7ERPThUo7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Equity attributed to stockholders of iQSTEL Inc.</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2024-09-30" id="Fact000191" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,566,723</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" contextRef="AsOf2023-12-31" id="Fact000192" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,423,582</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--MinorityInterest_iNI_di_zVACt6VNY6Yh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Equity (Deficit) attributable to noncontrolling interests</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2024-09-30" id="Fact000194" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">522,575</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:MinorityInterest" contextRef="AsOf2023-12-31" id="Fact000195" format="ixt:numdotdecimal" decimals="0" unitRef="USD">377,710</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--StockholdersEquity_iTI_maLASEz57t_zx3Adal3uw52" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">TOTAL STOCKHOLDERS' EQUITY</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30" id="Fact000197" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,089,298</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31" id="Fact000198" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,045,872</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--LiabilitiesAndStockholdersEquity_iTI_mtLASEz57t_zC5sTk6IeAC1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2024-09-30" id="Fact000200" format="ixt:numdotdecimal" decimals="0" unitRef="USD">32,439,118</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesAndStockholdersEquity" contextRef="AsOf2023-12-31" id="Fact000201" format="ixt:numdotdecimal" decimals="0" unitRef="USD">22,155,653</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of
these unaudited consolidated financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 4; Section: Part A; Options: NewSection -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->1<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>Consolidated Statements of Operations</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0; text-align: center"><b>(Unaudited)</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30B_113_zjN7RUPwbah8" summary="xdx: Statement - Consolidated Statements of Operations (Unaudited)" style="margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20240701__20240930_z6NBW8nGGI2b">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20230701__20230930_zNPvx8Cnp0c5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20240101__20240930_zhhUYhJLL8ul">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20230101__20230930_zzy5f8PBtWq9">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Three Months Ended</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Nine Months Ended</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September 30,</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September 30,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="font: 11pt Calibri, Helvetica, Sans-Serif">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--Revenues_maGPz7Mg_z2BnYbnfIDNj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30" id="Fact000203" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,249,614</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-07-012023-09-30" id="Fact000204" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,757,203</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-01to2024-09-30" id="Fact000205" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,346,412</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-09-30" id="Fact000206" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,248,561</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--CostOfRevenue_msGPz7Mg_zJZmNXsaviS4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-07-012024-09-30" id="Fact000208" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,229,695</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-07-012023-09-30" id="Fact000209" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,728,682</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-01-01to2024-09-30" id="Fact000210" format="ixt:numdotdecimal" decimals="0" unitRef="USD">178,737,687</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-01-012023-09-30" id="Fact000211" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,218,838</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--GrossProfit_iT_mtGPz7Mg_maOILza0y_zB55oZjQ3HB5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-07-012024-09-30" id="Fact000213" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,019,919</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-07-012023-09-30" id="Fact000214" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,028,521</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-01-01to2024-09-30" id="Fact000215" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,608,725</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-01-012023-09-30" id="Fact000216" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,029,723</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingExpensesAbstract_iB_zQt1tdAK4zL3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GeneralAndAdministrativeExpense_i01_maOEzuWS_zXNQvGPzStJ" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-07-012024-09-30" id="Fact000223" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,076,472</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-07-012023-09-30" id="Fact000224" format="ixt:numdotdecimal" decimals="0" unitRef="USD">957,768</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-01-01to2024-09-30" id="Fact000225" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,144,677</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-01-012023-09-30" id="Fact000226" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,529,218</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingExpenses_i01T_mtOEzuWS_msOILza0y_zQWuw7N0TKQ8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2024-07-012024-09-30" id="Fact000228" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,076,472</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2023-07-012023-09-30" id="Fact000229" format="ixt:numdotdecimal" decimals="0" unitRef="USD">957,768</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2024-01-01to2024-09-30" id="Fact000230" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,144,677</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2023-01-012023-09-30" id="Fact000231" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,529,218</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--OperatingIncomeLoss_iT_mtOILza0y_maILFCOzg7G_zxqbtwT1Wdv1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-07-012024-09-30" id="Fact000233" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">56,553</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-07-012023-09-30" id="Fact000234" format="ixt:numdotdecimal" decimals="0" unitRef="USD">70,753</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-01-01to2024-09-30" id="Fact000235" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">535,952</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-01-012023-09-30" id="Fact000236" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">499,495</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--NonoperatingIncomeExpenseAbstract_iB_z9PgBBCzEaCb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--OtherNonoperatingIncome_i01_maNIEzeHf_ztpHmsotsT71" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Other income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2024-07-012024-09-30" id="Fact000243" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,006</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2023-07-012023-09-30" id="Fact000244" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,607</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2024-01-01to2024-09-30" id="Fact000245" format="ixt:numdotdecimal" decimals="0" unitRef="USD">88,151</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherNonoperatingIncome" contextRef="From2023-01-012023-09-30" id="Fact000246" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,126</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--OtherNonoperatingIncomeExpense_i01_maNIEzeHf_zXGyk2TsCe9l" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Other expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2024-07-012024-09-30" id="Fact000248" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,770</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2023-07-012023-09-30" id="Fact000249" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">32,505</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2024-01-01to2024-09-30" id="Fact000250" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,620</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherNonoperatingIncomeExpense" contextRef="From2023-01-012023-09-30" id="Fact000251" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">105,714</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_406_ecustom--InterestExpense2_i01N_di_msNIEzeHf_zOmi11VAchof" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Interest expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2024-07-012024-09-30" id="Fact000253" format="ixt:numdotdecimal" decimals="0" unitRef="USD">672,266</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2023-07-012023-09-30" id="Fact000254" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,219</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2024-01-01to2024-09-30" id="Fact000255" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,533,820</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:InterestExpense2" contextRef="From2023-01-012023-09-30" id="Fact000256" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,322</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40A_ecustom--FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_i01_maNIEzeHf_z0ZBQHU4s1P1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Change in fair value of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2024-07-012024-09-30" id="Fact000258" format="ixt:numdotdecimal" decimals="0" unitRef="USD">51,721</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2023-07-012023-09-30" id="Fact000259" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,273</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2024-01-01to2024-09-30" id="Fact000260" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,063,789</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" contextRef="From2023-01-012023-09-30" id="Fact000261" format="ixt:numdotdecimal" decimals="0" unitRef="USD">381,848</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_i01_maNIEzeHf_zXqqn9HbCSa4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Loss on settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-07-012024-09-30" id="Fact000263" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">27,537</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0264">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-01-01to2024-09-30" id="Fact000265" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">130,197</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0266">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_i01T_mtNIEzeHf_maILFCOzg7G_zWcDeeOq4za6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Total other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-07-012024-09-30" id="Fact000268" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">646,846</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-07-012023-09-30" id="Fact000269" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">24,844</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-01-01to2024-09-30" id="Fact000270" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,646,275</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-01-012023-09-30" id="Fact000271" format="ixt:numdotdecimal" decimals="0" unitRef="USD">224,938</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_iT_mtILFCOzg7G_maNILzYMk_zQQmGXQMX49g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Net income (loss) before provision for income taxes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2024-07-012024-09-30" id="Fact000273" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">703,399</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2023-07-012023-09-30" id="Fact000274" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,909</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2024-01-01to2024-09-30" id="Fact000275" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,182,227</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" contextRef="From2023-01-012023-09-30" id="Fact000276" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">274,557</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--IncomeTaxExpenseBenefit_iN_di_msNILzYMk_zE8V5e4GhGTd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Income taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30" id="Fact000278" format="ixt:numdotdecimal" decimals="0" unitRef="USD">69,605</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0279">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-01-01to2024-09-30" id="Fact000280" format="ixt:numdotdecimal" decimals="0" unitRef="USD">134,880</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0281">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--NetIncomeLoss_iT_mtNILzYMk_zEFRRWeYSJx7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Net income (loss)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30" id="Fact000283" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,004</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30" id="Fact000284" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,909</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-01to2024-09-30" id="Fact000285" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,317,107</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-09-30" id="Fact000286" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">274,557</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--NetIncomeLossAttributableToNoncontrollingInterest_zfFnr8KeW664" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Net income attributable to noncontrolling interests</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2024-07-012024-09-30" id="Fact000288" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,784</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2023-07-012023-09-30" id="Fact000289" format="ixt:numdotdecimal" decimals="0" unitRef="USD">107,922</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2024-01-01to2024-09-30" id="Fact000290" format="ixt:numdotdecimal" decimals="0" unitRef="USD">424,600</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLossAttributableToNoncontrollingInterest" contextRef="From2023-01-012023-09-30" id="Fact000291" format="ixt:numdotdecimal" decimals="0" unitRef="USD">364,586</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NetIncomeLossAttributableToParentDiluted_zUsRUbvqeyZb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net loss attributed to iQSTEL Inc.</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2024-07-012024-09-30" id="Fact000293" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2023-07-012023-09-30" id="Fact000294" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">62,013</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2024-01-01to2024-09-30" id="Fact000295" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,741,707</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAttributableToParentDiluted" contextRef="From2023-01-012023-09-30" id="Fact000296" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">639,143</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--DividendsPreferredStock_zNRBTSvLccIl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Dividend on Series B Preferred Stock</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0298">&#8212;</span>&#160;&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DividendsPreferredStock" contextRef="From2023-07-012023-09-30" id="Fact000299" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">816,480</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0300">&#8212;</span>&#160;&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DividendsPreferredStock" contextRef="From2023-01-012023-09-30" id="Fact000301" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">816,480</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--NetIncomeLossAvailableToCommonStockholdersBasic_zA5K6rmgRR9h" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net loss attributed to stockholders of iQSTEL Inc.</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" contextRef="From2024-07-012024-09-30" id="Fact000303" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" contextRef="From2023-07-012023-09-30" id="Fact000304" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">878,493</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" contextRef="From2024-01-01to2024-09-30" id="Fact000305" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,741,707</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic" contextRef="From2023-01-012023-09-30" id="Fact000306" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,455,623</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ComprehensiveIncomeNetOfTaxAbstract_iB_zj3fq4DBaDB" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Comprehensive income (loss)</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--NetIncomeLoss_iT_maCINOTzW0L_zwv8KkJBLqDc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30" id="Fact000313" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,004</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30" id="Fact000314" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,909</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-01to2024-09-30" id="Fact000315" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,317,107</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-09-30" id="Fact000316" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">274,557</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_i01N_di_msCINOTzW0L_zb32ODqwC5he" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Foreign currency adjustment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0318">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2023-07-012023-09-30" id="Fact000319" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,428</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0320">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" contextRef="From2023-01-012023-09-30" id="Fact000321" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">142</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_iT_mtCINOTzW0L_ztM909ZGu0if" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><b>Total comprehensive income (loss)</b></td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2024-07-012024-09-30" id="Fact000323" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,004</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2023-07-012023-09-30" id="Fact000324" format="ixt:numdotdecimal" decimals="0" unitRef="USD">41,481</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2024-01-01to2024-09-30" id="Fact000325" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,317,107</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" contextRef="From2023-01-012023-09-30" id="Fact000326" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">274,415</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_zuFcYdxhr2ae" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Comprehensive income attributable to noncontrolling interests</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2024-07-012024-09-30" id="Fact000328" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,784</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2023-07-012023-09-30" id="Fact000329" format="ixt:numdotdecimal" decimals="0" unitRef="USD">105,753</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2024-01-01to2024-09-30" id="Fact000330" format="ixt:numdotdecimal" decimals="0" unitRef="USD">424,600</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" contextRef="From2023-01-012023-09-30" id="Fact000331" format="ixt:numdotdecimal" decimals="0" unitRef="USD">364,656</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ComprehensiveIncomeNetOfTax_zvcbnLLbUXjd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net comprehensive loss attributed to iQSTEL Inc.</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2024-07-012024-09-30" id="Fact000333" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2023-07-012023-09-30" id="Fact000334" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">64,272</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2024-01-01to2024-09-30" id="Fact000335" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,741,707</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:ComprehensiveIncomeNetOfTax" contextRef="From2023-01-012023-09-30" id="Fact000336" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">639,071</ix:nonFraction></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--EarningsPerShareDiluted_zKBFV8q32rI5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Basic and diluted loss per common share</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2024-07-012024-09-30" id="Fact000338" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2023-07-012023-09-30" id="Fact000339" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2024-01-01to2024-09-30" id="Fact000340" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.02</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EarningsPerShareDiluted" contextRef="From2023-01-012023-09-30" id="Fact000341" format="ixt:numdotdecimal" decimals="INF" sign="-" unitRef="USDPShares">0.01</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_409_ecustom--WeightedAverageNumberOfShareOutstandingBasic_zR7j7eudFgag" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Weighted average number of common shares outstanding - Basic and diluted</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:WeightedAverageNumberOfShareOutstandingBasic" contextRef="From2024-07-012024-09-30" id="Fact000343" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">184,284,588</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:WeightedAverageNumberOfShareOutstandingBasic" contextRef="From2023-07-012023-09-30" id="Fact000344" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">168,185,122</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:WeightedAverageNumberOfShareOutstandingBasic" contextRef="From2024-01-01to2024-09-30" id="Fact000345" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">179,312,685</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:WeightedAverageNumberOfShareOutstandingBasic" contextRef="From2023-01-012023-09-30" id="Fact000346" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">165,640,341</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of
these unaudited consolidated financial statements.&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 5 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->2<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Changes in Stockholders&#8217;
Equity</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>For the three and nine months ended September
30, 2024 and 2023</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Unaudited)</b>&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_30E_114_zuLTxQcHf2Ii" summary="xdx: Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
    <tr>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesAPreferredStockMember_zbHciSdwyhp1"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B0_us-gaap--StatementEquityComponentsAxis_us-gaap--PreferredStockMember_us-gaap--StatementClassOfStockAxis_us-gaap--SeriesBPreferredStockMember_zb3r6Wg9GYLe"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4BF_us-gaap--StatementEquityComponentsAxis_us-gaap--CommonStockMember_zo0mhnUby8Dj"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B2_us-gaap--StatementEquityComponentsAxis_us-gaap--AdditionalPaidInCapitalMember_z8fLZPcIzXZ6"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4BC_us-gaap--StatementEquityComponentsAxis_us-gaap--RetainedEarningsMember_zHPGg3yJcco8"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4BB_us-gaap--StatementEquityComponentsAxis_us-gaap--ComprehensiveIncomeMember_zpUtu2JPt2H7"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B5_us-gaap--StatementEquityComponentsAxis_us-gaap--AociIncludingPortionAttributableToNoncontrollingInterestMember_zKf1mHCFucIe"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B7_us-gaap--StatementEquityComponentsAxis_us-gaap--NoncontrollingInterestMember_zJcVpvalbYR8"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td id="xdx_4B4_z7oQsOS92n09"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
       <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Series
    A Preferred Stock</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Series
    B Preferred Stock</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    Stock</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 11pt Calibri, Helvetica, Sans-Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="font: 11pt Calibri, Helvetica, Sans-Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Shares</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Amount</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Shares</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Amount</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Shares</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Amount</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Additional
    Paid in Capital</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Accumulated
    Deficit</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Accumulated
    Comprehensive Loss</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Non
    Controlling Interest</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    Stockholders' Equity</span></td></tr>
  <tr id="xdx_43A_c20240101__20240331_eus-gaap--StockholdersEquity_iS_zf2IBDEBebfb" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 16%; font-weight: bold; padding-left: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - December 31, 2023</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--SharesIssued_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zsebzi3c1By" style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000357" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000348" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--SharesIssued_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zUOcyyRPYx1d" style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000358" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000349" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--SharesIssued_iS_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zwyzc7NFgELg" style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-12-31_us-gaap_CommonStockMember" id="Fact000359" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">172,129,630</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_CommonStockMember" id="Fact000350" format="ixt:numdotdecimal" decimals="0" unitRef="USD">172,130</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000351" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,360,884</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_RetainedEarningsMember" id="Fact000352" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,084,133</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_ComprehensiveIncomeMember" id="Fact000353" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000354" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,423,582</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31_us-gaap_NoncontrollingInterestMember" id="Fact000355" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">377,710</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="width: 1%; font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="width: 4%; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-12-31" id="Fact000356" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,045,872</ix:nonFraction></span></td><td style="width: 1%; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zY76A63a3nX2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkcONcbByiza" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0370">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0361">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zdSVscjHb8ll" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0371">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0362">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zkF02ypTJ6Of" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000372" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000363" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000364" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,915</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0365">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0366">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000367" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,065</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0368">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-03-31" id="Fact000369" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,065</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_408_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zEL4O6yvCtNj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for settlement of debt</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_ecustom--CommonStockIssuedForSettlementOfDebtShares1_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z4XGRgFcM2X7" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0383">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0374">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_ecustom--CommonStockIssuedForSettlementOfDebtShares1_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_znZe2f61esX2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0384">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0375">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_ecustom--CommonStockIssuedForSettlementOfDebtShares1_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zRYn0MBjEtha" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtShares1" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000385" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,770,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000376" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,770</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000377" format="ixt:numdotdecimal" decimals="0" unitRef="USD">277,890</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0378">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0379">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000380" format="ixt:numdotdecimal" decimals="0" unitRef="USD">279,660</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0381">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-012024-03-31" id="Fact000382" format="ixt:numdotdecimal" decimals="0" unitRef="USD">279,660</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--StockIssuedDuringPeriodValueConversionOfUnits_zabvE8y4DTx7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued in conjunction with convertible notes</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zYC2Zu1wnsCa" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0396">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0387">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z7oSrkHAmdo5" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0397">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0388">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfUnits_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_znUhg8xiOAt6" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000398" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,535,354</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember" id="Fact000389" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,535</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000390" format="ixt:numdotdecimal" decimals="0" unitRef="USD">594,242</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0391">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0392">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000393" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,777</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0394">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfUnits" contextRef="From2024-01-012024-03-31" id="Fact000395" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,777</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_zPjqkWWgMhH3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net income
    (loss)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--NetIncomeLoss_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zfx85IrrWdo5" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0409">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0400">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--NetIncomeLoss_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0pcEmAUFrFk" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0410">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0401">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--NetIncomeLoss_c20240101__20240331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zTjTJ6wGVFOl" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0411">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0402">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0403">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember" id="Fact000404" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">809,767</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0405">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000406" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">809,767</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000407" format="ixt:numdotdecimal" decimals="0" unitRef="USD">229,551</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-03-31" id="Fact000408" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">580,216</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td></tr>
  <tr id="xdx_43B_c20240401__20240630_eus-gaap--StockholdersEquity_iS_zSKcyvmVeMTd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-left: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - March 31, 2024</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--SharesIssued_iS_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zuQnLlkYCqFa" style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000422" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000413" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--SharesIssued_iS_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBy5HqRUeKX1" style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000423" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000414" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--SharesIssued_iS_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zxpSisJtncW7" style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-03-31_us-gaap_CommonStockMember" id="Fact000424" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">177,584,984</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_CommonStockMember" id="Fact000415" format="ixt:numdotdecimal" decimals="0" unitRef="USD">177,585</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000416" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35,263,931</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_RetainedEarningsMember" id="Fact000417" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">26,893,900</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_ComprehensiveIncomeMember" id="Fact000418" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000419" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,522,317</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000420" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">148,159</ix:nonFraction></span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-03-31" id="Fact000421" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,374,158</ix:nonFraction></span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td><span style="font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zz0crOVAB0X8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxZ0RGAPOVCf" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0435">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0426">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_982_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z3EBM1j1rFBl" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0436">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0427">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVomkoRlJiYg" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="Fact000437" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="Fact000428" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000429" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,450</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0430">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0431">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000432" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,600</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0433">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-04-012024-06-30" id="Fact000434" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,600</ix:nonFraction></span></td>
    <td><span style="font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_40C_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zVcYTe3Yks31" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for warrant exercises</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJ3LXqZgy6D1" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0448">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0439">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ztiX7VC3SF64" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0449">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0440">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zA8ghv9GvZjb" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="Fact000450" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,822,216</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember" id="Fact000441" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,822</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000442" format="ixt:numdotdecimal" decimals="0" unitRef="USD">398,178</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0443">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0444">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000445" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400,000</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0446">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-04-012024-06-30" id="Fact000447" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400,000</ix:nonFraction></span></td>
    <td><span style="font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_403_ecustom--ResolutionOfDerivativeLiabilitiesValue_zTIcUAtFcgX2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Resolution
    of derivative liabilities upon exercise of warrant</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z0v1WlFdDwWb" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0461">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0452">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zfWdU7vdnutk" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0462">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0453">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z80Nz0jpRHV7" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0463">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0454">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000455" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,323</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0456">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0457">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000458" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,323</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0459">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-04-012024-06-30" id="Fact000460" format="ixt:numdotdecimal" decimals="0" unitRef="USD">239,323</ix:nonFraction></span></td>
    <td><span style="font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_404_eus-gaap--StockIssuedDuringPeriodValueAcquisitions_zClrsdkTJCd2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Acquisition
    of subsidiary</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zVMANDVvLLq6" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0474">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0465">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zklPdwGMZ8v2" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0475">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0466">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesAcquisitions_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIO6aVCeo0Fb" style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0476">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0467">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0468">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0469">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0470">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0471">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000472" format="ixt:numdotdecimal" decimals="0" unitRef="USD">475,685</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueAcquisitions" contextRef="From2024-04-012024-06-30" id="Fact000473" format="ixt:numdotdecimal" decimals="0" unitRef="USD">475,685</ix:nonFraction></span></td>
    <td><span style="font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_400_eus-gaap--NetIncomeLoss_zCyQAsQwVCF7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net income
    (loss)</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--NetIncomeLoss_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z755mp6KqRk6" style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0487">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0478">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--NetIncomeLoss_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zI7IusnrqIUc" style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0488">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0479">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--NetIncomeLoss_c20240401__20240630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zHuwWrkLgAmb" style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0489">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0480">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0481">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember" id="Fact000482" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,008,152</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0483">&#8212;</span>&#160;&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000484" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,008,152</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000485" format="ixt:numdotdecimal" decimals="0" unitRef="USD">44,265</ix:nonFraction></span></td><td style="font: 8pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 8pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: bold 8pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 8pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-04-012024-06-30" id="Fact000486" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,963,887</ix:nonFraction></span><span style="font-size: 9pt">)</span></td>
    <td><span style="font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_43B_c20240701__20240930_eus-gaap--StockholdersEquity_iS_zTkri5zg2h9b" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-left: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - June 30, 2024</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--SharesIssued_iS_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zd4WsDJGWENh" style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000500" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000491" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--SharesIssued_iS_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKjllxDC9u0c" style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000501" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000492" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--SharesIssued_iS_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zeT4qJ5VJnHh" style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-06-30_us-gaap_CommonStockMember" id="Fact000502" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">179,557,200</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_CommonStockMember" id="Fact000493" format="ixt:numdotdecimal" decimals="0" unitRef="USD">179,557</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000494" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35,947,882</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_RetainedEarningsMember" id="Fact000495" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">28,902,052</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_ComprehensiveIncomeMember" id="Fact000496" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000497" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,200,088</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000498" format="ixt:numdotdecimal" decimals="0" unitRef="USD">371,791</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-06-30" id="Fact000499" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,571,879</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_409_eus-gaap--StockIssuedDuringPeriodValueOther_zQthJ0mJfXWl" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for conversion of debt</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zFvuc7CUcSv2" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0513">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0504">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zbGHZFaUXgd" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0514">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0505">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_ztaxVck6WNae" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000515" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,064,394</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000506" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,064</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000507" format="ixt:numdotdecimal" decimals="0" unitRef="USD">334,019</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0508">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0509">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000510" format="ixt:numdotdecimal" decimals="0" unitRef="USD">337,083</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0511">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-07-012024-09-30" id="Fact000512" format="ixt:numdotdecimal" decimals="0" unitRef="USD">337,083</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_z8wxSp0ZGXdi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zzhrjDBFu7wb" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0526">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0517">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zUCK1dYBfhBf" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0527">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0518">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z5VWNG2REYml" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000528" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">150,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000519" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000520" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,670</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0521">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0522">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000523" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,820</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0524">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-07-012024-09-30" id="Fact000525" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,820</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_401_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zYxuAME9nB5e" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock issued for warrant exercises</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zNg6vkMD2lB8" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0539">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0530">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z9dcSanXxSNj" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0540">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0531">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zYKJ7yfUu9Y8" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000541" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,405,057</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember" id="Fact000532" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,405</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000533" format="ixt:numdotdecimal" decimals="0" unitRef="USD">171,595</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0534">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0535">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000536" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0537">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-07-012024-09-30" id="Fact000538" format="ixt:numdotdecimal" decimals="0" unitRef="USD">175,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_404_ecustom--CommonStockPayableValue_zEWZenvy1NCh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    stock payable</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_ecustom--CommonStockPayableShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zxFXzHsVW8c1" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0552">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0543">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_ecustom--CommonStockPayableShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zzUwC4prFPC9" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0553">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0544">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_ecustom--CommonStockPayableShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zG57bWJOKMki" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0554">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0545">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000546" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0547">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0548">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000549" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0550">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:CommonStockPayableValue" contextRef="From2024-07-012024-09-30" id="Fact000551" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_403_ecustom--ResolutionOfDerivativeLiabilitiesValue_zOMKnb13Orb4" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Resolution
    of derivative liabilities upon exercise of warrant</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zn4rxbexf7l6" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0565">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0556">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_988_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zuzKGymmG9dh" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0566">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0557">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zhWQDZuRHQk5" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0567">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0558">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000559" format="ixt:numdotdecimal" decimals="0" unitRef="USD">646,520</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0560">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0561">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000562" format="ixt:numdotdecimal" decimals="0" unitRef="USD">646,520</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0563">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-07-012024-09-30" id="Fact000564" format="ixt:numdotdecimal" decimals="0" unitRef="USD">646,520</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr id="xdx_400_eus-gaap--NetIncomeLoss_z7ZNTztZ0p14" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net income
    (loss)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--NetIncomeLoss_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8ke22a1Myl" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0578">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0569">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--NetIncomeLoss_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zP3JYmIB09Ia" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0579">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0570">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--NetIncomeLoss_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zVg9ihTfXdp9" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0580">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0571">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0572">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember" id="Fact000573" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0574">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000575" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">923,788</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000576" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,784</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30" id="Fact000577" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,004</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td></tr>
  <tr id="xdx_434_c20240701__20240930_eus-gaap--StockholdersEquity_iE_zflPCUsSSPR1" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-left: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - September 30, 2024</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--SharesIssued_iE_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zMThAoHxPro6" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000591" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000582" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_982_eus-gaap--SharesIssued_iE_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zsuVk5Z9SYg4" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000592" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000583" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--SharesIssued_iE_c20240701__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zNgRh7iBvLef" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2024-09-30_us-gaap_CommonStockMember" id="Fact000593" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">186,176,651</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_CommonStockMember" id="Fact000584" format="ixt:numdotdecimal" decimals="0" unitRef="USD">186,176</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000585" format="ixt:numdotdecimal" decimals="0" unitRef="USD">37,231,686</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_RetainedEarningsMember" id="Fact000586" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">29,825,840</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_ComprehensiveIncomeMember" id="Fact000587" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,340</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000588" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,566,723</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000589" format="ixt:numdotdecimal" decimals="0" unitRef="USD">522,575</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2024-09-30" id="Fact000590" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,089,298</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;<span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"></span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"></span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Series
    A Preferred Stock</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Series
    B Preferred Stock</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common
    Stock</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Shares</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Amount</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Shares</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Amount</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Shares</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Amount</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Additional
    Paid in Capital</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Accumulated
    Deficit</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Accumulated
    Comprehensive Loss</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Non
    Controlling Interest</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Total
    Stockholders' Equity</span></td></tr>
  <tr id="xdx_43F_c20230101__20230331_eus-gaap--StockholdersEquity_iS_z9hn5yrHWEU1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-left: 3pt; width: 17%"><span style="font-size: 9pt">Balance - December
    31, 2022</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_983_eus-gaap--SharesIssued_iS_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zPWPScpK6K36" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000604" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000595" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--SharesIssued_iS_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zXHdA4GeBXo9" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000605" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000596" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--SharesIssued_iS_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zdsiWBSIaP61" style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2022-12-31_us-gaap_CommonStockMember" id="Fact000606" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">161,595,511</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31_us-gaap_CommonStockMember" id="Fact000597" format="ixt:numdotdecimal" decimals="0" unitRef="USD">161,595</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000598" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,136,120</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31_us-gaap_RetainedEarningsMember" id="Fact000599" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">24,504,395</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">)</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31_us-gaap_ComprehensiveIncomeMember" id="Fact000600" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">33,557</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">)</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000601" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,759,794</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31_us-gaap_NoncontrollingInterestMember" id="Fact000602" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">924,377</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">)</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; width: 1%"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: bold 9pt Times New Roman, Times, Serif; text-align: left; width: 1%"><span style="font-size: 9pt">$</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; text-align: right; width: 4%"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2022-12-31" id="Fact000603" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,835,417</ix:nonFraction></span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 9pt; padding-left: 5.4pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_407_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zEyk8bZJ06v9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common stock
    issued for warrant exercises</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zXJ7ThqjKFCa" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0617">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0608">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBG10fJiLnIh" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0618">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0609">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zmvHk9MCaxn9" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="Fact000619" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,941,177</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="Fact000610" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,942</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000611" format="ixt:numdotdecimal" decimals="0" unitRef="USD">397,058</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0612">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0613">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000614" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0615">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-01-012023-03-31" id="Fact000616" format="ixt:numdotdecimal" decimals="0" unitRef="USD">400,000</ix:nonFraction></span></td></tr>
<tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zRNNNvozcu6" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common stock
    issued for compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zGsZ83lUccBj" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0630">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0621">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zws7gWFlaKc7" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0631">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0622">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zZRJABmaUEg9" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="Fact000632" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember" id="Fact000623" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000624" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,170</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0625">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0626">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000627" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,230</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0628">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-01-012023-03-31" id="Fact000629" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,230</ix:nonFraction></span></td></tr>
<tr id="xdx_40D_ecustom--ResolutionOfDerivativeLiabilitiesValue_zlNAjpXzxJ8e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Resolution
    of derivative liabilities upon exercise of warrant</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z5ma7EvzKVZ6" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0643">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0634">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zLlNPjHfh6Mi" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0644">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0635">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_ecustom--ResolutionOfDerivativeLiabilitiesValue_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z2JaiZPZNub1" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0645">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0636">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000637" format="ixt:numdotdecimal" decimals="0" unitRef="USD">240,258</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0638">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0639">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000640" format="ixt:numdotdecimal" decimals="0" unitRef="USD">240,258</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0641">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-03-31" id="Fact000642" format="ixt:numdotdecimal" decimals="0" unitRef="USD">240,258</ix:nonFraction></span></td></tr>
<tr id="xdx_400_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zoACnQUA0Joa" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Foreign
    currency translation adjustments</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zkbXCOqpj2fl" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0656">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0647">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98D_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgg0P4l0Ar4a" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0657">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0648">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zy9PaK0HOIZ8" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0658">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0649">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0650">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0651">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember" id="Fact000652" format="ixt:numdotdecimal" decimals="0" unitRef="USD">804</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000653" format="ixt:numdotdecimal" decimals="0" unitRef="USD">804</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000654" format="ixt:numdotdecimal" decimals="0" unitRef="USD">773</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-01-012023-03-31" id="Fact000655" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,577</ix:nonFraction></span></td></tr>
<tr id="xdx_400_eus-gaap--NetIncomeLoss_zDHrBGzrdbq7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net
    income (loss)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--NetIncomeLoss_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zaZb9k7GTSs9" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0669">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0660">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--NetIncomeLoss_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKOOUZeXiHFj" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0670">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0661">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--NetIncomeLoss_c20230101__20230331__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zW71o626khNc" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0671">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0662">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0663">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember" id="Fact000664" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">363,185</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0665">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000666" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">363,185</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000667" format="ixt:numdotdecimal" decimals="0" unitRef="USD">204,363</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-03-31" id="Fact000668" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">158,822</ix:nonFraction>)</span></td></tr>
<tr id="xdx_432_c20230401__20230630_eus-gaap--StockholdersEquity_iS_zVnwhwS29Nc6" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-left: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - March 31, 2023</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--SharesIssued_iS_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zq16NMdHIaAa" style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000682" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000673" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--SharesIssued_iS_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zEQWc9Cg085f" style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000683" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000674" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_987_eus-gaap--SharesIssued_iS_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zon6WjNA6Qwc" style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-03-31_us-gaap_CommonStockMember" id="Fact000684" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">164,596,688</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31_us-gaap_CommonStockMember" id="Fact000675" format="ixt:numdotdecimal" decimals="0" unitRef="USD">164,597</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31_us-gaap_AdditionalPaidInCapitalMember" id="Fact000676" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,784,606</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31_us-gaap_RetainedEarningsMember" id="Fact000677" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">24,867,580</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31_us-gaap_ComprehensiveIncomeMember" id="Fact000678" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">32,753</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000679" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,048,901</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31_us-gaap_NoncontrollingInterestMember" id="Fact000680" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">719,241</ix:nonFraction></span></td><td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-03-31" id="Fact000681" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,329,660</ix:nonFraction></span></td></tr>
<tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_zq6JspkTbaue" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Common stock
    issued for compensation</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqObyf6Cl3k1" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0695">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0686">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98B_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zpkQ9OAzLfl5" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0696">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0687">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpvhiETlixUk" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember" id="Fact000697" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,000</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember" id="Fact000688" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000689" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,840</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0690">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0691">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000692" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,900</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0693">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-04-012023-06-30" id="Fact000694" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,900</ix:nonFraction></span></td></tr>
<tr id="xdx_400_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_zCp9invtGH18" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Foreign
    currency translation adjustments</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z6rguEmzWJs1" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0708">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0699">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zuIXxjNyXy7i" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0709">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0700">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zSLPJ8EPgcPi" style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0710">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0701">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0702">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0703">&#8212;</span>&#160;&#160;</span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_ComprehensiveIncomeMember" id="Fact000704" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,527</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000705" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,527</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000706" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,466</ix:nonFraction></span></td><td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-04-012023-06-30" id="Fact000707" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,993</ix:nonFraction></span></td></tr>
<tr id="xdx_400_eus-gaap--NetIncomeLoss_zo2PZuSOx3Gf" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Net
    income (loss)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--NetIncomeLoss_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z8bmAarddwYc" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0721">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0712">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--NetIncomeLoss_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z6uxD7EKrsQf" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0722">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0713">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--NetIncomeLoss_c20230401__20230630__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zWTC1Psi6xSi" style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0723">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0714">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0715">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember" id="Fact000716" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">213,945</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0717">&#8212;</span>&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000718" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">213,945</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000719" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,301</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-04-012023-06-30" id="Fact000720" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">161,644</ix:nonFraction>)</span></td></tr>
<tr id="xdx_43F_c20230701__20230930_eus-gaap--StockholdersEquity_iS_zrIdOeCS0Of8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font-weight: bold; padding-left: 3pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">Balance
    - June 30, 2023</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_981_eus-gaap--SharesIssued_iS_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqKmSI49F7W1" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000734" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000725" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_989_eus-gaap--SharesIssued_iS_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDYHCOL5wGdh" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000735" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">21,000</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000726" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--SharesIssued_iS_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zXxeTdeuDvt9" style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-06-30_us-gaap_CommonStockMember" id="Fact000736" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">164,656,688</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30_us-gaap_CommonStockMember" id="Fact000727" format="ixt:numdotdecimal" decimals="0" unitRef="USD">164,657</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000728" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31,791,446</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30_us-gaap_RetainedEarningsMember" id="Fact000729" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,081,525</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30_us-gaap_ComprehensiveIncomeMember" id="Fact000730" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">31,226</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000731" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,843,383</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30_us-gaap_NoncontrollingInterestMember" id="Fact000732" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">665,474</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">)</span></td><td style="font-weight: bold; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font-weight: bold; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-06-30" id="Fact000733" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,177,909</ix:nonFraction></span></td></tr>
<tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 9pt; padding-left: 5.4pt"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font-size: 9pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font-size: 9pt; text-align: right"><span style="font-size: 9pt">&#160;</span></td></tr>
<tr id="xdx_400_ecustom--StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend_zfxFPd0OLkR" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-size: 9pt">Series
    B Preferred stock issued as dividend</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98D_ecustom--StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zoSC2DnxUnV6" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0747">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0738">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98B_ecustom--StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMIhDOoD5fIk" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="IQST:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000748" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,080</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000739" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_983_ecustom--StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zgIJbtlnSVDj" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0749">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0740">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000741" format="ixt:numdotdecimal" decimals="0" unitRef="USD">816,470</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" id="Fact000742" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">816,480</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0743">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0744">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0745">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0746">&#8212;</span>&#160;&#160;</span></td></tr>
<tr id="xdx_40E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_z4XB8s2geBa3" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-size: 9pt">Common
    stock issued for compensation</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zppHB50P20Ch" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0760">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0751">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z2uTg4u27z3k" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0761">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0752">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_986_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zIZ9sl7oihUb" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="Fact000762" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">60,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="Fact000753" format="ixt:numdotdecimal" decimals="0" unitRef="USD">60</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000754" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,755</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0755">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0756">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000757" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,815</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0758">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2023-07-012023-09-30" id="Fact000759" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,815</ix:nonFraction></span></td></tr>
<tr id="xdx_407_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zF9tTw8h75A" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-size: 9pt">Common
    stock issued for warrant exercises</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zJRbqtfX4VK9" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0773">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0764">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98E_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zARpV0p8xdia" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0774">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0765">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98C_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z8zQuqxDKMQ7" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="Fact000775" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,514,707</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember" id="Fact000766" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,515</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000767" format="ixt:numdotdecimal" decimals="0" unitRef="USD">994,485</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0768">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0769">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000770" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0771">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2023-07-012023-09-30" id="Fact000772" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></td></tr>
<tr id="xdx_40D_ecustom--ResolutionOfDerivativeLiabilitiesValue_znulqBsghfT1" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-size: 9pt">Resolution
    of derivative liabilities upon exercise of warrant</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_982_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zug69yrQaVXg" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0786">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0777">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_984_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zyNm1oczJ6de" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0787">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0778">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_982_ecustom--ResolutionOfDerivativeLiabilitiesShares_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfUQZx9At218" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0788">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0779">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000780" format="ixt:numdotdecimal" decimals="0" unitRef="USD">735,681</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0781">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0782">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000783" format="ixt:numdotdecimal" decimals="0" unitRef="USD">735,681</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0784">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-07-012023-09-30" id="Fact000785" format="ixt:numdotdecimal" decimals="0" unitRef="USD">735,681</ix:nonFraction></span></td></tr>
<tr id="xdx_400_ecustom--DividendToNonControllingInterest_zugq8c2mDuMg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-size: 9pt">Dividend
    to non-controlling interest</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_982_ecustom--DividendToNonControllingInterestShares_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zs5yu9ZhJU09" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0799">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0790">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_985_ecustom--DividendToNonControllingInterestShares_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_ziecW2ZujaQ8" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0800">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0791">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_985_ecustom--DividendToNonControllingInterestShares_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z037p91L6dB5" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0801">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0792">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0793">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0794">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0795">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0796">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000797" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,050</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="IQST:DividendToNonControllingInterest" contextRef="From2023-07-012023-09-30" id="Fact000798" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">5,050</ix:nonFraction>)</span></td></tr>
<tr id="xdx_400_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_z3XYx3K706E2" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 10pt"><span style="font-size: 9pt">Foreign
    currency translation adjustments</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zwpaxu7FY2Ic" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0812">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0803">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_984_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zp6xxDQrHz67" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0813">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0804">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98F_eus-gaap--TemporaryEquityForeignCurrencyTranslationAdjustments_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z1jKAgjXjgr7" style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0814">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0805">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0806">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0807">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember" id="Fact000808" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,259</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000809" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,259</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000810" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,169</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif"><span style="font-size: 9pt">&#160;</span></td>
    <td style="font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments" contextRef="From2023-07-012023-09-30" id="Fact000811" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,428</ix:nonFraction>)</span></td></tr>
<tr id="xdx_400_eus-gaap--NetIncomeLoss_zPChIjC5FL8i" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 10pt"><span style="font-size: 9pt">Net
    income (loss)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_983_eus-gaap--NetIncomeLoss_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zy7EFCCv8EVl" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0825">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0816">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--NetIncomeLoss_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zPl4kFv3nKkd" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0826">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0817">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_985_eus-gaap--NetIncomeLoss_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_z29Ai3g6ZPpa" style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0827">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0818">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0819">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember" id="Fact000820" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">62,013</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><span style="-sec-ix-hidden: xdx2ixbrl0821">&#8212;</span>&#160;&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000822" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">62,013</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000823" format="ixt:numdotdecimal" decimals="0" unitRef="USD">107,922</ix:nonFraction></span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: 9pt Times New Roman, Times, Serif; padding-bottom: 1pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font: 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30" id="Fact000824" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,909</ix:nonFraction></span></td></tr>
<tr id="xdx_43A_c20230701__20230930_eus-gaap--StockholdersEquity_iE_zNqset9HwEXc" style="vertical-align: bottom; background-color: White">
    <td style="font-weight: bold; padding-left: 3pt"><span style="font-size: 9pt">Balance - September 30,
    2023</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--SharesIssued_iE_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_ziEyQm49HBmk" style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000838" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember" id="Fact000829" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_980_eus-gaap--SharesIssued_iE_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDk2fSsjfR93" style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000839" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember" id="Fact000830" format="ixt:numdotdecimal" decimals="0" unitRef="USD">31</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td id="xdx_98A_eus-gaap--SharesIssued_iE_c20230701__20230930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zyNFhfaewjV5" style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:SharesIssued" contextRef="AsOf2023-09-30_us-gaap_CommonStockMember" id="Fact000840" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">170,231,395</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_CommonStockMember" id="Fact000831" format="ixt:numdotdecimal" decimals="0" unitRef="USD">170,232</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_AdditionalPaidInCapitalMember" id="Fact000832" format="ixt:numdotdecimal" decimals="0" unitRef="USD">34,350,837</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_RetainedEarningsMember" id="Fact000833" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">25,960,018</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_ComprehensiveIncomeMember" id="Fact000834" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">33,485</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" id="Fact000835" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,527,607</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">&#160;</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt">(<ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30_us-gaap_NoncontrollingInterestMember" id="Fact000836" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">564,771</ix:nonFraction></span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-size: 9pt">)</span></td><td style="font: bold 9pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-size: 9pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: left"><span style="font-size: 9pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: bold 9pt Times New Roman, Times, Serif; text-align: right"><span style="font-size: 9pt"><ix:nonFraction name="us-gaap:StockholdersEquity" contextRef="AsOf2023-09-30" id="Fact000837" format="ixt:numdotdecimal" decimals="0" unitRef="USD">7,962,836</ix:nonFraction></span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of
these unaudited consolidated financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><b></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>


<!-- Field: Page; Sequence: 6 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->3<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Consolidated Statements of Cash Flows</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>(Unaudited)</b></p>

<table cellpadding="0" cellspacing="0" id="xdx_308_112_z6tRURXbTE6d" summary="xdx: Statement - Consoolidated Statements of Cash Flows" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20240101__20240930_zVC0cl9JPvme">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20230101__20230930_zoBOwKWBGBDc">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">Nine Months Ended</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">September 30,</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NetCashProvidedByUsedInOperatingActivitiesAbstract_iB_zvBI6qG8gFFl" style="vertical-align: bottom">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--NetIncomeLoss_i01_maNCPBUzGpZ_zFIWQWcM0Oa8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: 10pt; padding-left: 10pt">Net loss</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-01to2024-09-30" id="Fact000845" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,317,107</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-09-30" id="Fact000846" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">274,557</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td></tr>
  <tr id="xdx_408_eus-gaap--AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_i01B_zMirY8VpTtig" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Adjustments to reconcile net loss to net cash used in operating activities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ShareBasedCompensation_i01_maNCPBUzGpZ_zAKNOL4cckM3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Stock based compensation</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2024-01-01to2024-09-30" id="Fact000851" format="ixt:numdotdecimal" decimals="0" unitRef="USD">109,485</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ShareBasedCompensation" contextRef="From2023-01-012023-09-30" id="Fact000852" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,945</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--ProvisionForDoubtfulAccounts_i01_maNCPBUzGpZ_zgwf6SZbR4Ph" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Bad debt expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2024-01-01to2024-09-30" id="Fact000854" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,801</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProvisionForDoubtfulAccounts" contextRef="From2023-01-012023-09-30" id="Fact000855" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,344</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--DepreciationDepletionAndAmortization_i01_maNCPBUzGpZ_zo33jeOt7mN3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2024-01-01to2024-09-30" id="Fact000857" format="ixt:numdotdecimal" decimals="0" unitRef="USD">104,061</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DepreciationDepletionAndAmortization" contextRef="From2023-01-012023-09-30" id="Fact000858" format="ixt:numdotdecimal" decimals="0" unitRef="USD">103,246</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--AdjustmentForAmortization_i01_maNCPBUzGpZ_zCTBqs7pUIai" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Amortization of debt discount</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2024-01-01to2024-09-30" id="Fact000860" format="ixt:numdotdecimal" decimals="0" unitRef="USD">856,922</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdjustmentForAmortization" contextRef="From2023-01-012023-09-30" id="Fact000861" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,404</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncreaseDecreaseInDerivativeLiabilities_i01_maNCPBUzGpZ_zOr5p9AvLUH3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Change in fair value of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2024-01-01to2024-09-30" id="Fact000863" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,063,789</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInDerivativeLiabilities" contextRef="From2023-01-012023-09-30" id="Fact000864" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">381,848</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_i01N_di_msNCPBUzGpZ_zI8oln6d2wAj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Loss on settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-01-01to2024-09-30" id="Fact000866" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">130,197</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0867">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncreaseDecreaseInOperatingCapitalAbstract_i01B_z77M27jdtxsd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Changes in operating assets and liabilities:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--IncreaseDecreaseInAccountsReceivable_i02N_di_msNCPBUzGpZ_zDWCXrrqe2y7" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2024-01-01to2024-09-30" id="Fact000872" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">11,789,409</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsReceivable" contextRef="From2023-01-012023-09-30" id="Fact000873" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,422,703</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40B_eus-gaap--IncreaseDecreaseInInventories_i02N_di_msNCPBUzGpZ_zkmp1pFi18Pl" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: 10pt; padding-left: 10pt">Inventory</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2024-01-01to2024-09-30" id="Fact000875" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,537</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInInventories" contextRef="From2023-01-012023-09-30" id="Fact000876" format="ixt:numdotdecimal" decimals="0" unitRef="USD">997</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40F_eus-gaap--IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_i02N_di_msNCPBUzGpZ_zwXVkUkIdeYd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Prepaid and other assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2024-01-01to2024-09-30" id="Fact000878" format="ixt:numdotdecimal" decimals="0" unitRef="USD">434,217</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" contextRef="From2023-01-012023-09-30" id="Fact000879" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,057,311</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_409_eus-gaap--IncreaseDecreaseInDueFromRelatedParties_i02N_di_msNCPBUzGpZ_ztwAsCsLAJwa" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0881">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInDueFromRelatedParties" contextRef="From2023-01-012023-09-30" id="Fact000882" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">69,948</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--IncreaseDecreaseInAccountsPayableTrade_i02_maNCPBUzGpZ_zov8AoRGY4Sf" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: 10pt; padding-left: 10pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2024-01-01to2024-09-30" id="Fact000884" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">8,331,945</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInAccountsPayableTrade" contextRef="From2023-01-012023-09-30" id="Fact000885" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,604,856</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncreaseDecreaseInOtherAccruedLiabilities_i02_maNCPBUzGpZ_z4eXYqeBA0j3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: 10pt; padding-left: 10pt">Accrued and other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccruedLiabilities" contextRef="From2024-01-01to2024-09-30" id="Fact000887" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,495,509</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInOtherAccruedLiabilities" contextRef="From2023-01-012023-09-30" id="Fact000888" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,870,972</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetCashProvidedByUsedInOperatingActivities_i01T_mtNCPBUzGpZ_maCCERCz8NJ_zusZovhD6oi6" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash used in operating activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2024-01-01to2024-09-30" id="Fact000890" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,526,651</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInOperatingActivities" contextRef="From2023-01-012023-09-30" id="Fact000891" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">434,701</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--NetCashProvidedByUsedInInvestingActivitiesAbstract_iB_z7f48jutmwFl" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_eus-gaap--AssetAcquisitionConsiderationTransferredOtherAssets_i01N_di_msNCPBUzLCJ_zJkxPgUOTy92" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Acquisitions of subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets" contextRef="From2024-01-01to2024-09-30" id="Fact000896" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,730,121</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0897">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--PaymentsToAcquirePropertyPlantAndEquipment_i01N_di_msNCPBUzLCJ_zUzHi67QSCpc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Purchase of property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2024-01-01to2024-09-30" id="Fact000899" format="ixt:numdotdecimal" decimals="0" unitRef="USD">134,016</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquirePropertyPlantAndEquipment" contextRef="From2023-01-012023-09-30" id="Fact000900" format="ixt:numdotdecimal" decimals="0" unitRef="USD">164,715</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_40D_eus-gaap--PaymentsToAcquireOtherProductiveAssets_i01_msNCPBUzLCJ_zCjlB539hvb5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Purchase of intangible assets</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0902">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToAcquireOtherProductiveAssets" contextRef="From2023-01-012023-09-30" id="Fact000903" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">189,767</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_407_eus-gaap--PaymentsToFundLongtermLoansToRelatedParties_i01N_di_msNCPBUzLCJ_zTkULNTu1555" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Advances of loans receivable - related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:PaymentsToFundLongtermLoansToRelatedParties" contextRef="From2024-01-01to2024-09-30" id="Fact000905" format="ixt:numdotdecimal" decimals="0" unitRef="USD">119,832</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0906">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_402_eus-gaap--ProceedsFromPaymentsForLongTermLoansForRelatedParties_i01_maNCPBUzLCJ_zAPK2nBPd2n5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Collection of amounts due from related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2024-01-01to2024-09-30" id="Fact000908" format="ixt:numdotdecimal" decimals="0" unitRef="USD">33,602</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties" contextRef="From2023-01-012023-09-30" id="Fact000909" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,899</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInInvestingActivities_i01T_mtNCPBUzLCJ_maCCERCz8NJ_zSt93tNRjQGc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash used in investing activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2024-01-01to2024-09-30" id="Fact000911" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,950,367</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetCashProvidedByUsedInInvestingActivities" contextRef="From2023-01-012023-09-30" id="Fact000912" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">340,583</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--NetCashProvidedByUsedInFinancingActivitiesAbstract_iB_z8FnJbsNUoA9" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ProceedsFromOtherDebt_i01_maNCPBUzpx0_z2Nd1TKyJN3e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromOtherDebt" contextRef="From2024-01-01to2024-09-30" id="Fact000917" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,011,100</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromOtherDebt" contextRef="From2023-01-012023-09-30" id="Fact000918" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--RepaymentsOfOtherDebt_i01N_di_msNCPBUzpx0_znYpPAhoTp9b" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayments of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2024-01-01to2024-09-30" id="Fact000920" format="ixt:numdotdecimal" decimals="0" unitRef="USD">669,121</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2023-01-012023-09-30" id="Fact000921" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,006</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr id="xdx_402_eus-gaap--IncreaseDecreaseInNotesPayableRelatedParties_i01_maNCPBUzpx0_zrXdikuZkU25" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncreaseDecreaseInNotesPayableRelatedParties" contextRef="From2024-01-01to2024-09-30" id="Fact000923" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0924">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--RepaymentsOfRelatedPartyDebt_i01_msNCPBUzpx0_zgft18rwX6Ah" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Repayment of loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfRelatedPartyDebt" contextRef="From2024-01-01to2024-09-30" id="Fact000926" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">333,378</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0927">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ProceedsFromWarrantExercises_i01_maNCPBUzpx0_zzuO4GdQpZO8" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 10pt">Proceeds from exercise of warrants</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2024-01-01to2024-09-30" id="Fact000929" format="ixt:numdotdecimal" decimals="0" unitRef="USD">575,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromWarrantExercises" contextRef="From2023-01-012023-09-30" id="Fact000930" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,150,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--ProceedsFromIssuanceOfOtherLongTermDebt_i01_maNCPBUzpx0_zPVD0QgGMEE4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from issuance of common stock payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt" contextRef="From2024-01-01to2024-09-30" id="Fact000932" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0933">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--ProceedsFromIssuanceOfMediumTermNotes_i01_maNCPBUzpx0_zeTaTodUrMr1" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfMediumTermNotes" contextRef="From2024-01-01to2024-09-30" id="Fact000935" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,997,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOfMediumTermNotes" contextRef="From2023-01-012023-09-30" id="Fact000936" format="ixt:numdotdecimal" decimals="0" unitRef="USD">250,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_eus-gaap--ProceedsFromIssuanceOrSaleOfEquity_i01_maNCPBUzpx0_zAGejDLhslD1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 10pt">Proceeds from common stock purchase option</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ProceedsFromIssuanceOrSaleOfEquity" contextRef="From2024-01-01to2024-09-30" id="Fact000938" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0939">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--RepaymentsOfConvertibleDebt_i01_msNCPBUzpx0_zan2Fb1igS06" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Repayment of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2024-01-01to2024-09-30" id="Fact000941" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">541,612</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:RepaymentsOfConvertibleDebt" contextRef="From2023-01-012023-09-30" id="Fact000942" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">86,238</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_40C_eus-gaap--NetCashProvidedByUsedInFinancingActivities_i01T_mtNCPBUzpx0_maCCERCz8NJ_zMBLDKh6mqYl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 10pt">Net cash provided by financing activities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2024-01-01to2024-09-30" id="Fact000944" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,239,489</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetCashProvidedByUsedInFinancingActivities" contextRef="From2023-01-012023-09-30" id="Fact000945" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,454,756</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_maCCERCz8NJ_zKAMZxZKyUM3" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;Effect of exchange rate changes on cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0947">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="From2023-01-012023-09-30" id="Fact000948" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">7,541</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_iT_mtCCERCz8NJ_zQYfLbO3daq1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;Net change in cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2024-01-01to2024-09-30" id="Fact000950" format="ixt:numdotdecimal" decimals="0" unitRef="USD">762,471</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" contextRef="From2023-01-012023-09-30" id="Fact000951" format="ixt:numdotdecimal" decimals="0" unitRef="USD">671,931</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iS_zGPfxWw2YB8c" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">&#160;Cash, beginning of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2023-12-31" id="Fact000953" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,362,668</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2022-12-31" id="Fact000954" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,329,389</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_iE_zwL9S4i1Fhud" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;Cash, end of period</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2024-09-30" id="Fact000956" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,125,139</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" contextRef="AsOf2023-09-30" id="Fact000957" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,001,320</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--SupplementalCashFlowInformationAbstract_iB_zZzHAnPf5jvg" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;Supplemental cash flow information</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--InterestPaidNet_i01_zz9KRawRMiq" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash paid for interest</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2024-01-01to2024-09-30" id="Fact000962" format="ixt:numdotdecimal" decimals="0" unitRef="USD">480,431</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:InterestPaidNet" contextRef="From2023-01-012023-09-30" id="Fact000963" format="ixt:numdotdecimal" decimals="0" unitRef="USD">25,941</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncomeTaxesPaidNet_i01_zYBfhSRpi8ya" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: 10pt; padding-left: 10pt">Cash paid for taxes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0965">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0966">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_iB_zLKO6HHDavZd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">&#160;Non-cash transactions:</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--SeriesBPreferredStockIssuedAsDividend_zczY9PxKUrul" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Series B Preferred stock issued as dividend</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0971">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:SeriesBPreferredStockIssuedAsDividend" contextRef="From2023-01-012023-09-30" id="Fact000972" format="ixt:numdotdecimal" decimals="0" unitRef="USD">816,480</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_zNFvuFfpxm49" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued in connection with convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-01-01to2024-09-30" id="Fact000974" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,777</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0975">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--StockIssuedDuringPeriodSharesOther_zuG0CCWqmKUd" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for conversion of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-01-01to2024-09-30" id="Fact000977" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">337,083</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0978">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_401_ecustom--CommonStockIssuedForSettlementOfDebtValue1_zlHiPkEgaZZh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Common stock issued for settlement of debt</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CommonStockIssuedForSettlementOfDebtValue1" contextRef="From2024-01-01to2024-09-30" id="Fact000980" format="ixt:numdotdecimal" decimals="0" unitRef="USD">279,660</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0981">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_404_ecustom--CashlessWarrantsExercised_zBcEnUg3t4ac" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Cashless warrant exercised</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:CashlessWarrantsExercised" contextRef="From2024-01-01to2024-09-30" id="Fact000983" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,815</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0984">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40A_ecustom--ResolutionOfDerivativeLiabilitiesValue_zf1jkqlZsNdj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Resolution of derivative liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-01-01to2024-09-30" id="Fact000986" format="ixt:numdotdecimal" decimals="0" unitRef="USD">885,843</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2023-01-012023-09-30" id="Fact000987" format="ixt:numdotdecimal" decimals="0" unitRef="USD">975,939</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_ecustom--NotePayableIssuedForAcquisitionOfSubsidiary_zxc06vFhK1j9" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Note payable issued for acquisition of subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:NotePayableIssuedForAcquisitionOfSubsidiary" contextRef="From2024-01-01to2024-09-30" id="Fact000989" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0990">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_ecustom--ContingentLiabilityForAcquisitionOfSubsidiary_zG7GwjPxUAAe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 10pt">Contingent liability for acquisition of subsidiary</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="IQST:ContingentLiabilityForAcquisitionOfSubsidiary" contextRef="From2024-01-01to2024-09-30" id="Fact000992" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl0993">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">The accompanying notes are an integral part of
these unaudited consolidated financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center">&#160;&#160;</p>


<!-- Field: Page; Sequence: 7 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>&#160;</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>iQSTEL INC</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>Notes to the Consolidated Financial Statements</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: center"><b>September 30, 2024</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact000995" name="us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock"><p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zeRmvdKiRCkb" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact000997" name="us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock"><p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zu1tE7h8zfg3" style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white"><b><i>Organization
and Operations</i></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">iQSTEL Inc.
(&#8220;iQSTEL&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State
of&#160;<span id="xdx_90A_edei--EntityIncorporationStateCountryCode_c20240101__20240930_zyCwf352nR68"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt-sec:stateprovnameen" id="Fact000998" name="dei:EntityIncorporationStateCountryCode">Nevada</ix:nonNumeric></span>&#160;on&#160;<span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_c20240101__20240930_zjd5qp95eiq"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt:datemonthdayyearen" id="Fact000999" name="dei:EntityIncorporationDateOfIncorporation">June 24, 2011</ix:nonNumeric></span>&#160;under the name of B-Maven Inc. The Company changed its name to PureSnax International,
Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World&#160;</span>with over 400&#160;<span style="background-color: white">active interconnection agreements with mobile companies,
fixed line companies and other wholesale carriers.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company
is a technology company with presence in 20 countries and over 100 employees that is offering leading-edge services through its four business
divisions.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Telecom
Division, which represents the majority of current operations and which also represents the source for all of the Company&#8217;s revenues,
offers VoIP, SMS, proprietary Internet of Things (IoT) solutions (www.iotsmartgas.com and www.iotsmarttank.com), and international fiber-optic
connectivity through its subsidiaries: Etelix.com USA, LLC, SwissLink Carrier AG, Smartbiz Telecom LLC, Whisl Telecom LLC, IoT Labs, LLC,
QGlobal SMS, LLC, and QXTEL LIMITED.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">Also under the
Telecom Division, the Company&#8217;s developing BlockChain Platform Business Line offers our proprietary Mobile Number Portability Application
(MNPA) to serve the in-country portability needs through its subsidiary, itsBchain, LLC.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing Fintech Business Line offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account (No SSN Needed), Mobile App/Wallet
(Remittances, Mobile Top Up). The Company&#8217;s Fintech subsidiary, Global Money One Inc., is to provide immigrants access to reliable
financial services that makes it easier to manage their money and stay connected with their families back home.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing Electric Vehicle (EV) Business Line offers electric motorcycles for work and recreational use in the USA, Spain, Portugal,
Panama, Colombia, and Venezuela. EVOSS is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in
the family.&#160;</span></p>

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

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing&#160;</span>Artificial Intelligence (AI)-Enhanced Metaverse Division offers a white-label solution designed specifically for
corporations, businesses, and the telecommunications industry. Delivering a full suite of immersive content services, creating a comprehensive
virtual experience that can be accessed through the Web or our proprietary mobile apps.</p>

</ix:nonNumeric><p id="xdx_850_zGRfczeqJDNf" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001001" name="us-gaap:SignificantAccountingPoliciesTextBlock"><p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zna7ZVIghW9b" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001003" name="us-gaap:BasisOfAccountingPolicyPolicyTextBlock"><p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zVqJWhtINcd2" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The accompanying unaudited consolidated financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim
financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission
(&#8220;SEC&#8221;). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted
in the United States of America (&#8220;GAAP&#8221;) for annual financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 8 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In the opinion of the Company&#8217;s management,
the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary (consisting only of normal
recurring accruals) to present the financial position of the Company as of September 30, 2024 and the results of operations and cash
flows for the periods presented. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative
of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read
in conjunction with the financial statements and related notes thereto included in the Company&#8217;s Annual Report on Form 10-K for
the year ended December 31, 2023 filed with the SEC on April 1, 2024.</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001005" name="us-gaap:Reclassifications"><p id="xdx_84D_eus-gaap--Reclassifications_zhMBzSZW75fg" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Reclassification</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Certain accounts from prior periods have been
reclassified to conform to the current period presentation.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001007" name="us-gaap:ConsolidationPolicyTextBlock"><p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zGMcl9sIjPp6" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The consolidated financial statements of the
Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier
AG (&#8220;Swisslink&#8221;), ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT
Labs&#8221;), Global Money One Inc (&#8220;Global Money One&#8221;), Whisl Telecom LLC (&#8220;Whisl&#8221;), Smartbiz Telecom LLC (&#8220;Smartbiz&#8221;)
and QXTEL LIMITED (&#8220;QXTEL&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001009" name="us-gaap:UseOfEstimates"><p id="xdx_84C_eus-gaap--UseOfEstimates_ziQZix3ncg3e" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The preparation of the consolidated financial
statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001011" name="us-gaap:BusinessCombinationsPolicy"><p id="xdx_84D_eus-gaap--BusinessCombinationsPolicy_zKokvpipzmHd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001013" name="us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock"><p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUXeIFki1gTd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Foreign Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company translates its foreign operations
to U.S. dollars in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The functional currency and reporting currency
of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz, Global Money One and QXTEL is the U.S. dollar, while SwissLink&#8217;s functional
currency was the Swiss Franc (&#8220;CHF&#8221;). As of January 1, 2024, we changed the functional currency of SwissLink from their respective
local currency to the US dollar. The change in functional currency is due to increased exposure to the US dollar as a result of a change
in facts and circumstances in the primary economic environment in which this subsidiary operates. The effects of the change in functional
currency were not significant to our consolidated financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<ix:exclude><!-- Field: Page; Sequence: 9 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001015" name="us-gaap:CashAndCashEquivalentsPolicyTextBlock"><p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zzMuORPi0q72" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had&#160;<span id="xdx_903_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20240930_zID2XwWSIh9c">$<ix:nonFraction name="us-gaap:CashEquivalentsAtCarryingValue" contextRef="AsOf2024-09-30" id="Fact001016" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,125,139</ix:nonFraction></span>&#160;and&#160;<span id="xdx_907_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20231231_zt8PkJkgVMQ6">$<ix:nonFraction name="us-gaap:CashEquivalentsAtCarryingValue" contextRef="AsOf2023-12-31" id="Fact001017" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,362,668</ix:nonFraction></span>&#160;in cash and&#160;cash equivalents at September 30, 2024 and December 31, 2023, respectively.</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001019" name="us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock"><p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zINtlGFImHxl" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company estimates expected credit losses related to accounts receivable balances based on a review of available and relevant
information including current economic conditions, projected economic conditions, historical loss experience, account aging, and other
factors that could affect collectability.&#160;During the nine months ended September 30, 2024 and 2023, the Company recorded bad debt
expense of&#160;<span id="xdx_90E_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zvTtQ34buWYd">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2024-01-01to2024-09-30" id="Fact001020" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,801</ix:nonFraction></span>&#160;and&#160;<span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20230101__20230930_zlk79rRpL8yc">$<ix:nonFraction name="us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" contextRef="From2023-01-012023-09-30" id="Fact001021" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,344</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>&#160;</i></b></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001023" name="us-gaap:EarningsPerSharePolicyTextBlock"><p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_zhjO4v0m5wG8" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number
of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from
the computation of diluted net loss per share as the result was anti-dilutive for the nine months ended September 30, 2024 and 2023.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001025" name="us-gaap:ConcentrationRiskDisclosureTextBlock"><p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zftikNS0ZFQ3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company
places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with
a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">During the nine months ended September 30, 2024,
22 customers represented&#160;<span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--TwentyTwoCustomersMember_z9fdRjTOVHsk"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2024-01-012024-09-30_custom_TwentyTwoCustomersMember" id="Fact001026" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">87.7</ix:nonFraction>%</span>&#160;of our revenue compared to 11 customers representing&#160;<span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--ElevenCustomersMember_zP7Mebz61hK7"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-09-30_custom_ElevenCustomersMember" id="Fact001027" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">87.8</ix:nonFraction>%</span>&#160;of our revenue for the nine
months ended September 30, 2023. For the nine months ended September 30, 2024 and 2023,&#160;<span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zBRPQB0ToDfg"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2024-01-012024-09-30_custom_NoBadDebtRiskCustomersMember" id="Fact001028" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">38.3</ix:nonFraction>%</span>&#160;and&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zSOgA0VdgNq2"><ix:nonFraction name="us-gaap:ConcentrationRiskPercentage1" contextRef="From2023-01-012023-09-30_custom_NoBadDebtRiskCustomersMember" id="Fact001029" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">54.8</ix:nonFraction>%</span>&#160;of the revenue
comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001031" name="us-gaap:FairValueOfFinancialInstrumentsPolicy"><p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zAme4ETEV90b" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 1</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 1 applies to assets or liabilities for
which there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 10 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 2</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 2 applies to assets or liabilities for
which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets
or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent
transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally
from, or corroborated by, observable market data.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 3</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 3 applies to assets or liabilities for
which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets
or liabilities.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The carrying values of our financial instruments,
including, cash; accounts receivable; deposit for acquisition, prepaid and other current assets; accounts payable; accrued liabilities
and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these
financial instruments.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Transactions involving related parties cannot
be presumed to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not
exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is not,
however, practical to determine the fair value of amounts due to related parties due to their related party nature.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001033" name="us-gaap:RevenueRecognitionPolicyTextBlock"><p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zSuLLjCuuvDj" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001035" name="us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock"><p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zVSeCWZfnuog" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In November 2023, the Financial Accounting Standards
Board ("FASB") issued Accounting Standards Update ("ASU")&#160;No.&#160;2023-07, "<i>Segment Reporting&#160;(Topic
280): Improvements to Reportable Segment Disclosures</i>" which allows disclosure of one or more measures of segment profit or loss
used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires enhanced
disclosures of significant segment expenses and other segment items, as well as incremental qualitative disclosures on both an annual
and interim basis. This guidance is effective for annual reporting periods beginning after December 15, 2023, and interim reporting periods
after December 15, 2024. Early adoption is permitted and retrospective application is required for all periods presented. The Company
is currently evaluating the impact of adopting this guidance on its Consolidated Financial Statements and disclosures included within
Notes to Consolidated Financial Statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In December 2023, the FASB issued ASU No. 2023-09,
&#8220;<i>Income Taxes (Topic 740): Improvements to Income Tax Disclosures</i>&#8221; which requires enhanced disclosures, including specific
categories and disaggregation of information in the effective tax rate reconciliation, disaggregated information related to income taxes
paid, income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing
operations. This guidance is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted and
should be applied on a prospective basis; however, retrospective application is permitted. The Company is currently evaluating the impact
of adopting this guidance on its Consolidated Financial Statements and disclosures included within Notes to Consolidated Financial Statements.</p>

</ix:nonNumeric><p id="xdx_858_z9BtsC30exL3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 11 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001037" name="us-gaap:SubstantialDoubtAboutGoingConcernTextBlock"><p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z95anaukQSu" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 3 - GOING CONCERN</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company's consolidated financial statements
have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#8217;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The ability of the Company to continue
as a going concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">During
the next year, the Company's foreseeable cash requirements will relate to continual development of the operations of its business, maintaining
its good standing in the industry and continuing its marketing efforts. The Company may experience a cash shortfall and be required to
raise additional capital.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Historically, the Company has financed its operations
through private placements, Regulation A offerings, related party loans, convertible notes, and unsecured debt. Management may raise additional
capital through future public or private offerings of the Company's stock or through loans from private investors, although there can
be no assurance that it will be able to obtain such financing. The Company's failure to do so could have a material and adverse effect
upon its operations and its stockholders.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001039" name="us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock"><p id="xdx_80D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zXyYxAXlaj1i" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 4 &#8211;&#160;PREPAID AND OTHER CURRENT
ASSETS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Prepaid and other current assets at September
30, 2024 and December 31, 2023 consisted of the following:</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001041" name="us-gaap:OtherCurrentAssetsTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--OtherCurrentAssetsTextBlock_z0NAb6lkjoik" summary="xdx: Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240930_zNHge7xDPraf">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20231231_zacS7ICVXSte">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_zKmFOSigbbRf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AccountsAndOtherReceivablesNetCurrent" contextRef="AsOf2024-09-30" id="Fact001043" format="ixt:numdotdecimal" decimals="0" unitRef="USD">127,569</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:AccountsAndOtherReceivablesNetCurrent" contextRef="AsOf2023-12-31" id="Fact001044" format="ixt:numdotdecimal" decimals="0" unitRef="USD">312,116</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPEAOAzWTb_zlH29Ic7Eykl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherPrepaidExpenseCurrent" contextRef="AsOf2024-09-30" id="Fact001046" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,203,450</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OtherPrepaidExpenseCurrent" contextRef="AsOf2023-12-31" id="Fact001047" format="ixt:numdotdecimal" decimals="0" unitRef="USD">738,050</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AdvancesOnInventoryPurchases_iI_maPEAOAzWTb_zL0I98uvN3Q" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Advance payment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdvancesOnInventoryPurchases" contextRef="AsOf2024-09-30" id="Fact001049" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:AdvancesOnInventoryPurchases" contextRef="AsOf2023-12-31" id="Fact001050" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeTaxReceivable_iI_maPEAOAzWTb_zn5jp5YGhwI8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReceivable" contextRef="AsOf2024-09-30" id="Fact001052" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,294</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:IncomeTaxReceivable" contextRef="AsOf2023-12-31" id="Fact001053" format="ixt:numdotdecimal" decimals="0" unitRef="USD">428</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maPEAOAzWTb_z8shntgMi3zh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Deposit for acquisition of asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2024-09-30" id="Fact001055" format="ixt:numdotdecimal" decimals="0" unitRef="USD">357,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2023-12-31" id="Fact001056" format="ixt:numdotdecimal" decimals="0" unitRef="USD">357,500</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--SecurityDeposit_iI_maPEAOAzWTb_z04nZupKR0oa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Security deposit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SecurityDeposit" contextRef="AsOf2024-09-30" id="Fact001058" format="ixt:numdotdecimal" decimals="0" unitRef="USD">128,703</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:SecurityDeposit" contextRef="AsOf2023-12-31" id="Fact001059" format="ixt:numdotdecimal" decimals="0" unitRef="USD">20,000</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_mtPEAOAzWTb_zo79S3wbAaff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid
    expenses and other current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2024-09-30" id="Fact001061" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,890,516</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:PrepaidExpenseAndOtherAssetsCurrent" contextRef="AsOf2023-12-31" id="Fact001062" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,449,094</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table></ix:nonNumeric>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001064" name="us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock"><p id="xdx_803_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zNBF7otQRWT4" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>&#160;NOTE
5 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Property and equipment at September 30,
2024 and December 31, 2023 consisted of the following:</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001066" name="us-gaap:PropertyPlantAndEquipmentTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zrSSOPfzNEi3" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20240930_zogavMsbUMYj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20231231_ztXI5RFpkCm6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zp52rvQdA0Oh"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2024-09-30_us-gaap_TechnologyEquipmentMember" id="Fact001067" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">709,417</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zfOvhjLYhTo"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31_us-gaap_TechnologyEquipmentMember" id="Fact001068" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">386,700</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z5uV48Q1Gh7l"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2024-09-30_us-gaap_SoftwareDevelopmentMember" id="Fact001069" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">676,403</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zxhVZNwRpyO"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31_us-gaap_SoftwareDevelopmentMember" id="Fact001070" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">836,840</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z8aJG8h0Lnuh"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2024-09-30_us-gaap_OtherMachineryAndEquipmentMember" id="Fact001071" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">152,671</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zGlYtjNPLePb"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31_us-gaap_OtherMachineryAndEquipmentMember" id="Fact001072" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">99,892</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_zerYHt53kCXh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2024-09-30" id="Fact001074" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,538,491</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentGross" contextRef="AsOf2023-12-31" id="Fact001075" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,323,432</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zHb1VLd6b4Yi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2024-09-30" id="Fact001077" format="ixt:numdotdecimal" decimals="0" unitRef="USD">959,757</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" contextRef="AsOf2023-12-31" id="Fact001078" format="ixt:numdotdecimal" decimals="0" unitRef="USD">800,435</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_zqMDirCyJz7j" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2024-09-30" id="Fact001080" format="ixt:numdotdecimal" decimals="0" unitRef="USD">578,734</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:PropertyPlantAndEquipmentNet" contextRef="AsOf2023-12-31" id="Fact001081" format="ixt:numdotdecimal" decimals="0" unitRef="USD">522,997</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Depreciation expense for the nine months ended
September 30, 2024 and 2023 amounted to&#160;<span id="xdx_90C_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240930_zxDDgKGdmuYg">$<ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2024-01-01to2024-09-30" id="Fact001082" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">104,061</ix:nonFraction></span>&#160;and&#160;<span id="xdx_902_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230930_zoR2KzUKu1">$<ix:nonFraction name="us-gaap:DepreciationAndAmortization" contextRef="From2023-01-012023-09-30" id="Fact001083" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">103,246</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 12 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001085" name="us-gaap:DebtDisclosureTextBlock"><p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zm5I2mgpkK1g" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 6 &#8211;LOANS PAYABLE</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Loans payable at September 30, 2024 and December
31, 2023 consisted of the following:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001087" name="IQST:ScheduleOfLoansPayableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfLoansPayableTextBlock_zXffxwVXPmrd" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 20%; padding-left: 5.4pt">Martus</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyxFS27UHIH3"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_MartusMember" id="Fact001088" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">103,738</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zO2614H8cvsj"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_MartusMember" id="Fact001089" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">103,738</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQPweWn2gPW5"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_MartusMember" format="ixt:datemonthdayyearen" id="Fact001090" name="us-gaap:DebtInstrumentIssuanceDate1">October 23, 2018</ix:nonNumeric></span> and due on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zzi5yGeluZph"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_MartusMember" format="ixt:datemonthdayyearen" id="Fact001091" name="us-gaap:DebtInstrumentMaturityDate">January 2, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zLUnef5o6kik"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_MartusMember" id="Fact001092" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">5.0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zMyrpLlVWDD3"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_DarleneCovi19Member" id="Fact001093" format="ixt:numdotdecimal" decimals="0" unitRef="USD">80,019</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zesGuWrHRgs7"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_DarleneCovi19Member" id="Fact001094" format="ixt:numdotdecimal" decimals="0" unitRef="USD">99,099</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfVuLyGZ3aze"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_DarleneCovi19Member" format="ixt:datemonthdayyearen" id="Fact001095" name="us-gaap:DebtInstrumentIssuanceDate1">April 1, 2020</ix:nonNumeric></span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zaRC44t8burl"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_DarleneCovi19Member" format="ixt:datemonthdayyearen" id="Fact001096" name="us-gaap:DebtInstrumentMaturityDate">March 31, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zpXS8Kieqj1h"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_DarleneCovi19Member" id="Fact001097" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">0.0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zz9FWEnPYd7e"><span style="-sec-ix-hidden: xdx2ixbrl1098">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zOrNgeWAqr4e"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_PromissoryNoteOneMember" id="Fact001099" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">165,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zn2hE2O65V9e"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteOneMember" format="ixt:datemonthdayyearen" id="Fact001100" name="us-gaap:DebtInstrumentIssuanceDate1">April 4, 2023</ix:nonNumeric></span> and due on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_z4acLiuKtCY1"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteOneMember" format="ixt:datemonthdayyearen" id="Fact001101" name="us-gaap:DebtInstrumentMaturityDate">April 4, 2024</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zd6Wk86V4kI8"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_PromissoryNoteOneMember" id="Fact001102" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">24.0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zuwcrXMydxX8"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_PromissoryNoteTwoMember" id="Fact001103" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">217,391</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zmVSwqJt58y2"><span style="-sec-ix-hidden: xdx2ixbrl1104">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z8ZmBHmIL3Cc"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteTwoMember" format="ixt:datemonthdayyearen" id="Fact001105" name="us-gaap:DebtInstrumentIssuanceDate1">June 11, 2024</ix:nonNumeric></span> and due on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zVW15voViJ5j"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteTwoMember" format="ixt:datemonthdayyearen" id="Fact001106" name="us-gaap:DebtInstrumentMaturityDate">June 11, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zd1AqnOHkn23"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_PromissoryNoteTwoMember" id="Fact001107" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable - acquisition of QXTEL</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znMaR6TgMWci"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_PromissoryNoteQXTELMember" id="Fact001108" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,500,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwcpz71LlAs6"><span style="-sec-ix-hidden: xdx2ixbrl1109">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zddr3kv1uJJ6"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteQXTELMember" format="ixt:datemonthdayyearen" id="Fact001110" name="us-gaap:DebtInstrumentIssuanceDate1">April 1, 2024</ix:nonNumeric></span> and due on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zIijFHfdL3T2"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteQXTELMember" format="ixt:datemonthdayyearen" id="Fact001111" name="us-gaap:DebtInstrumentMaturityDate">June 30, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zMu4AHACJp72"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_PromissoryNoteQXTELMember" id="Fact001112" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.89</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zhWl9pyWkLx7"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_PromissoryNoteThreeMember" id="Fact001113" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">271,739</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zA1hhqyO1Xri"><span style="-sec-ix-hidden: xdx2ixbrl1114">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90D_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4tBkFmNBXX9"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteThreeMember" format="ixt:datemonthdayyearen" id="Fact001115" name="us-gaap:DebtInstrumentIssuanceDate1">July 16, 2024</ix:nonNumeric></span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zKCpH6ZrGGVb"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteThreeMember" format="ixt:datemonthdayyearen" id="Fact001116" name="us-gaap:DebtInstrumentMaturityDate">July 16, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zcUulX8z2Oed"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_PromissoryNoteThreeMember" id="Fact001117" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z0GfxJq5Ifq6"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_PromissoryNoteFourMember" id="Fact001118" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">271,739</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUplKkJ7FSX8"><span style="-sec-ix-hidden: xdx2ixbrl1119">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zsBM4rLEuK2"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteFourMember" format="ixt:datemonthdayyearen" id="Fact001120" name="us-gaap:DebtInstrumentIssuanceDate1">July 31, 2024</ix:nonNumeric></span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zXYI2rsiIPF7"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteFourMember" format="ixt:datemonthdayyearen" id="Fact001121" name="us-gaap:DebtInstrumentMaturityDate">July 31, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z2rxTBl8OLm1"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_PromissoryNoteFourMember" id="Fact001122" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zWqPVhf08dji"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_PromissoryNoteFiveMember" id="Fact001123" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">190,217</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrklQ773SIjj"><span style="-sec-ix-hidden: xdx2ixbrl1124">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrtKLdEZAsVc"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteFiveMember" format="ixt:datemonthdayyearen" id="Fact001125" name="us-gaap:DebtInstrumentIssuanceDate1">September 23, 2024</ix:nonNumeric></span> and due on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zeOcsKhxa9yj"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_PromissoryNoteFiveMember" format="ixt:datemonthdayyearen" id="Fact001126" name="us-gaap:DebtInstrumentMaturityDate">September 23, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zlDp36PN3WB4"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_PromissoryNoteFiveMember" id="Fact001127" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">2.0</ix:nonFraction></span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Future receipts loan</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_znQLcS7hK5ke"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30_custom_FutureReceiptsLoanMember" id="Fact001128" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">891,650</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_ztL6KH1En2Ak"><span style="-sec-ix-hidden: xdx2ixbrl1129">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Loan was issued <span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zyBBsDvD54o1"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_FutureReceiptsLoanMember" format="ixt:datemonthdayyearen" id="Fact001130" name="us-gaap:DebtInstrumentIssuanceDate1">September 9, 2024</ix:nonNumeric></span> and due in August 2025</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
                                            rate <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zDcuDehfpuBi"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_FutureReceiptsLoanMember" id="Fact001131" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">92.2</ix:nonFraction></span><sup></sup></span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%<sup>(1)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930_z35fmkv3DTZ2"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-09-30" id="Fact001132" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,526,493</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231_zjEZ02Nqc3Ge"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31" id="Fact001133" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">367,837</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240930_zJ7FCGFBjPAa"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2024-09-30" id="Fact001134" format="ixt:numdotdecimal" decimals="0" unitRef="USD">294,484</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20231231_zcND3IOi54Ra"><ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2023-12-31" id="Fact001135" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,750</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebt_iI_pp0p0_c20240930_zvJQLifuqyj6"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2024-09-30" id="Fact001136" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,232,009</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebt_pp0p0_c20231231_zmWGfBiq9zn5"><ix:nonFraction name="us-gaap:LongTermDebt" contextRef="AsOf2023-12-31" id="Fact001137" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">364,087</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20240930_z8dz0wCIXtx1"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2024-09-30" id="Fact001138" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,232,009</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20231231_zDQz183PGLI8"><ix:nonFraction name="us-gaap:LongTermDebtCurrent" contextRef="AsOf2023-12-31" id="Fact001139" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">264,988</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20240930_zDGJSzk9ptjj"><span style="-sec-ix-hidden: xdx2ixbrl1140">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20231231_zPLabdPCqma9"><ix:nonFraction name="us-gaap:LongTermDebtNoncurrent" contextRef="AsOf2023-12-31" id="Fact001141" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">99,099</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 94%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="text-align: left; vertical-align: top; width: 2%">(1) </td>
    <td style="width: 98%">The purchase price is&#160;<span id="xdx_904_eus-gaap--DebtInstrumentRepurchaseAmount_iI_pp0p0_c20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zweLAJi36dqe">$<ix:nonFraction name="us-gaap:DebtInstrumentRepurchaseAmount" contextRef="AsOf2023-04-23_custom_FutureReceiptsLoanMember" id="Fact001142" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">665,000</ix:nonFraction></span>, net of financing fee of&#160;<span id="xdx_90C_eus-gaap--DebtInstrumentUnusedBorrowingCapacityFee_pp0p0_c20230423__20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zLPw0VVgCNpl">$<ix:nonFraction name="us-gaap:DebtInstrumentUnusedBorrowingCapacityFee" contextRef="From2023-04-232023-04-23_custom_FutureReceiptsLoanMember" id="Fact001143" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,425</ix:nonFraction></span>, and the amount to be paid is&#160;<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zzofeOWGUSwc">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2023-04-23_custom_FutureReceiptsLoanMember" id="Fact001144" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">651,575</ix:nonFraction></span>. The monthly payment amount is&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20230423__20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zF2Os7UO8H7c">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2023-04-232023-04-23_custom_FutureReceiptsLoanMember" id="Fact001145" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">81,009</ix:nonFraction></span>.</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; vertical-align: top">(2) </td>
    <td>monthly interest rate.</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024
and 2023, the Company repaid the principal amount of&#160;<span id="xdx_90A_eus-gaap--RepaymentsOfOtherDebt_c20240101__20240930_zTBBJdien8R1">$<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2024-01-01to2024-09-30" id="Fact001146" format="ixt:numdotdecimal" decimals="0" unitRef="USD">669,121</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90C_eus-gaap--RepaymentsOfOtherDebt_c20230101__20230930_zgJ0WgXnlOsh">$<ix:nonFraction name="us-gaap:RepaymentsOfOtherDebt" contextRef="From2023-01-012023-09-30" id="Fact001147" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,006</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024,
the Company settled 2 loans as follows:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35pt"/><td style="width: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
                                            amount and accrued interest of a note payable issued in April 2023 by issuing&#160;<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--SettlementOfNotePayableMember_z9ZueSEmKve9"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-01-012024-09-30_custom_SettlementOfNotePayableMember" id="Fact001148" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,770,000</ix:nonFraction></span>&#160;shares
                                            of common stock. As a result, the Company recorded a loss on settlement of debt of&#160;<span id="xdx_90E_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_iN_di_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--StockIssuanceForSettlementOfDebtOneMember_zXUAcpHIVmej">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-01-012024-09-30_custom_StockIssuanceForSettlementOfDebtOneMember" id="Fact001149" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">102,660</ix:nonFraction></span>.</span></td>
    <td style="width: 10pt">&#160;</td></tr>
<tr style="vertical-align: top">
<td style="width: 30pt"/><td style="width: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
                                            amount of future receipts loan issued in April 2024 by early settlement. As a result, the
                                            Company recorded a loss on settlement of debt of <span id="xdx_908_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_iN_di_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--StockIssuanceForSettlementOfDebtTwoMember_z4xBPeOrzwLi">$<ix:nonFraction name="us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" contextRef="From2024-01-012024-09-30_custom_StockIssuanceForSettlementOfDebtTwoMember" id="Fact001150" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">27,537</ix:nonFraction></span>.</span></td><td style="width: 10pt">&#160;</td></tr>
					    </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 13 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Loans payable - related parties at September
30, 2024 and December 31, 2023 consisted of the following:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001152" name="IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zfGbampWtdh5" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zOHd9ADNc0b2"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink1Member" id="Fact001153" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,606</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zeaVr2sq2tVk"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2023-12-31_custom_N49OfShareholderOfSwisslink1Member" id="Fact001154" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,606</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37%; text-align: left; padding-left: 5.4pt"><span id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zKaUQ1w6fkFe"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_N49OfShareholderOfSwisslink1Member" id="Fact001155" name="us-gaap:DebtInstrumentMaturityDateDescription">Note is due on demand</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zptXSpp98Jyj"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink1Member" id="Fact001156" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">0</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_znVxImtTpoL9"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink2Member" id="Fact001157" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">237,841</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zQnLzJW72Rag"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2023-12-31_custom_N49OfShareholderOfSwisslink2Member" id="Fact001158" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">237,841</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zXse5gBxefml"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_N49OfShareholderOfSwisslink2Member" id="Fact001159" name="us-gaap:DebtInstrumentMaturityDateDescription">Note is due on demand</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zxfh42cCzNk9"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink2Member" id="Fact001160" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">5</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Minority Shareholder of QXTEL</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zgHbRiKiOpVa"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2024-09-30_custom_MinorityShareholderOfQXTELMember" id="Fact001161" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">666,622</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayable_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zeb9RcyrJHOk"><span style="-sec-ix-hidden: xdx2ixbrl1162">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note is due on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zE9JqZwfq9fh"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_MinorityShareholderOfQXTELMember" format="ixt:datemonthdayyearen" id="Fact001163" name="us-gaap:DebtInstrumentMaturityDate">October 1, 2025</ix:nonNumeric></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zKgpEODWLfr1"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateStatedPercentage" contextRef="AsOf2024-09-30_custom_MinorityShareholderOfQXTELMember" id="Fact001164" format="ixt:numdotdecimal" decimals="INF" unitRef="Pure">4.89</ix:nonFraction></span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20240930_zDY0pR92AQdl"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2024-09-30" id="Fact001165" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">926,069</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_pp0p0_c20231231_zPbql98gBD36"><ix:nonFraction name="us-gaap:LoansPayable" contextRef="AsOf2023-12-31" id="Fact001166" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">259,447</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20240930_zMcAgpIBzIua"><ix:nonFraction name="us-gaap:OtherLoansPayableCurrent" contextRef="AsOf2024-09-30" id="Fact001167" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">926,069</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20231231_zXTyFosbFQO"><ix:nonFraction name="us-gaap:OtherLoansPayableCurrent" contextRef="AsOf2023-12-31" id="Fact001168" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">259,447</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermLoansPayable_pp0p0_c20240930_zgnKC5nBpAg4"><span style="-sec-ix-hidden: xdx2ixbrl1169">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermLoansPayable_pp0p0_c20231231_zz1DL7dkmUt"><span style="-sec-ix-hidden: xdx2ixbrl1170">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024
and 2023, the Company recorded interest expense of&#160;<span id="xdx_905_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zdrGyRTSkgIk">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2024-01-012024-09-30_us-gaap_LoansPayableMember" id="Fact001171" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">121,806</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zdASDPKWcDsa">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2023-01-012023-09-30_us-gaap_LoansPayableMember" id="Fact001172" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,417</ix:nonFraction></span>, respectively,&#160;and recognized amortization
of discount, included in interest expense, of&#160;<span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zyvD0gKU7rNj">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2024-01-012024-09-30_us-gaap_LoansPayableMember" id="Fact001173" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">163,406</ix:nonFraction></span>&#160;and&#160;<span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNITJQR0qCw7">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2023-01-012023-09-30_us-gaap_LoansPayableMember" id="Fact001174" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">7,406</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001176" name="IQST:ConvertibleDebtPoliciesTextBlock"><p id="xdx_80C_ecustom--ConvertibleDebtPoliciesTextBlock_zZQXHJbMBaS2" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 7 - CONVERTIBLE NOTES</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Convertible notes at September 30, 2024
and December 31, 2023 consisted of the following:</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001178" name="us-gaap:ConvertibleDebtTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ConvertibleDebtTableTextBlock_zh8X1CnwGJKh" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20240930_zSw0zKWsBnBg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20231231_zdVBH46EAmy1">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Issued in fiscal year 2023</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zjcZvJUe5SCh" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2024-09-30_custom_ConvertibleNotesPayable2023Member" id="Fact001179" format="ixt:numdotdecimal" decimals="0" unitRef="USD">28,193</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zosOUFI5yAzj" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2023-12-31_custom_ConvertibleNotesPayable2023Member" id="Fact001180" format="ixt:numdotdecimal" decimals="0" unitRef="USD">369,044</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Issued in fiscal year 2024</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zFhYpfIYmGCg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2024-09-30_custom_ConvertibleNotesPayable2024Member" id="Fact001181" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,011,775</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zSI2RCymI5lk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1182">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ConvertibleNotesPayable_iI_zHMEqjRoYHl5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2024-09-30" id="Fact001184" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,039,968</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayable" contextRef="AsOf2023-12-31" id="Fact001185" format="ixt:numdotdecimal" decimals="0" unitRef="USD">369,044</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember_z7foIchLlj83" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2024-09-30_custom_ConvertibleNotesMember" id="Fact001187" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">490,022</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscount" contextRef="AsOf2023-12-31_custom_ConvertibleNotesMember" id="Fact001188" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">39,012</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zHs7iVyk4Rd6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2024-09-30" id="Fact001190" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,549,946</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2023-12-31" id="Fact001191" format="ixt:numdotdecimal" decimals="0" unitRef="USD">330,032</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zjoVpWKxLHik" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: current portion of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2024-09-30" id="Fact001193" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,549,946</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:ConvertibleNotesPayableCurrent" contextRef="AsOf2023-12-31" id="Fact001194" format="ixt:numdotdecimal" decimals="0" unitRef="USD">330,032</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--ConvertibleLongTermNotesPayable_iI_zMucD13cCre5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1196">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1197">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024
and 2023, the Company recorded interest expense of <span id="xdx_903_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z5IL6dwTLIjc">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember" id="Fact001198" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">555,092</ix:nonFraction></span> and <span id="xdx_907_eus-gaap--InterestExpense_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zw4kjCzdczWi">$<ix:nonFraction name="us-gaap:InterestExpense" contextRef="From2023-01-012023-09-30_custom_ThirdPartyLoansTotalMember" id="Fact001199" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,668</ix:nonFraction></span>, respectively, and recognized amortization of discount, included
in interest expense, of <span id="xdx_90A_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zSY7Lkg8hf81">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember" id="Fact001200" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">693,516</ix:nonFraction></span> and <span id="xdx_905_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z7tM6Fc4VHcd">$<ix:nonFraction name="us-gaap:AmortizationOfDebtDiscountPremium" contextRef="From2023-01-012023-09-30_custom_ThirdPartyLoansTotalMember" id="Fact001201" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">13,904</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 14 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->11<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Issued in fiscal year 2023</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the year ended December 31, 2023, the
Company borrowed&#160;<span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zR1KBYxucwqk">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_ConvertibleNoteOneMember" id="Fact001202" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">284,760</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_z1zJsPwwAxm2">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_ConvertibleNoteTwoMember" id="Fact001203" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">256,760</ix:nonFraction></span>&#160;from a third party totaling&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_ze0WVIZWy8zj">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2023-12-31_custom_ConvertibleNoteThirdPartyTotalMember" id="Fact001204" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">541,520</ix:nonFraction></span>, which includes original issue discount
and financing costs of&#160;<span id="xdx_90E_eus-gaap--InterestOnConvertibleDebtNetOfTax_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_zmh7Nak4Wedc">$<ix:nonFraction name="us-gaap:InterestOnConvertibleDebtNetOfTax" contextRef="From2023-01-012023-12-31_custom_ConvertibleNoteThirdPartyTotalMember" id="Fact001205" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">66,520</ix:nonFraction></span>. The notes are due on&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zZe2au3VH4fj"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_ConvertibleNoteOneMember" format="ixt:datemonthdayyearen" id="Fact001206" name="us-gaap:DebtInstrumentMaturityDate">June 1, 2024</ix:nonNumeric></span>&#160;and&#160;<span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_z6sMCFCs9iGf"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_ConvertibleNoteTwoMember" format="ixt:datemonthdayyearen" id="Fact001207" name="us-gaap:DebtInstrumentMaturityDate">October 15, 2024</ix:nonNumeric></span>, and <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateTerms_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_zagLadTejAv2"><ix:nonNumeric contextRef="From2023-01-012023-12-31_custom_ConvertibleNoteTwoMember" id="Fact001208" name="us-gaap:DebtInstrumentInterestRateTerms">a one-time interest charge
of&#160;12%&#160;shall be applied</ix:nonNumeric></span>.&#160;Accrued, unpaid interest and outstanding principal shall be paid in 10 payments each in the amount
of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_pp2p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zEp4TBb2B2gj">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-01-012024-09-30_custom_ConvertibleNoteOneMember" id="Fact001209" format="ixt:numdotdecimal" decimals="2" scale="0" unitRef="USD">31,893</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp2p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_zFetE2yNBEIb">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-01-012024-09-30_custom_ConvertibleNoteTwoMember" id="Fact001210" format="ixt:numdotdecimal" decimals="2" scale="0" unitRef="USD">28,757</ix:nonFraction></span>&#160;beginning on July 16, 2023 and January 15, 2024, respectively.&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_zmXpvhysYJm3"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_ConvertibleNoteThirdPartyTotalMember" id="Fact001211" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">The notes are convertible
at the option of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading
price of Company&#8217;s common stock during the 10 trading days prior to the conversion date</ix:nonNumeric></span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Issued in fiscal year 2024</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On January 24, 2024, we entered into a securities
purchase agreement (the &#8220;SPA&#8221;) with M2B Funding Corp., a Florida corporation, for it to purchase up to the principal amount
of&#160;<span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zNrd93rxJEo2">$<ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-01-24_custom_M2BSPAMember" id="Fact001212" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,888,889</ix:nonFraction></span>&#160;in secured convertible promissory notes (the &#8220;Notes&#8221;) for an aggregate purchase price of&#160;<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zZtIjcPvsST3">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2024-01-24_custom_M2BSPAMember" id="Fact001213" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">3,500,000</ix:nonFraction></span>&#160;(the
&#8220;Purchase Price&#8221;), which Notes are convertible into shares (&#8220;Conversion Shares&#8221;) of our common stock with an initial
conversion price of&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zqAIGiOIEHXh">$<ix:nonFraction name="us-gaap:DebtInstrumentConvertibleConversionPrice1" contextRef="AsOf2024-01-24_custom_M2BSPAMember" id="Fact001214" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.11</ix:nonFraction></span>&#160;per share.&#160;<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zMKLo4fh7vnh"><ix:nonNumeric contextRef="From2024-01-242024-01-24_custom_M2BSPAMember" id="Fact001215" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">Each noteholder shall receive shares of common stock (&#8220;Kicker Shares&#8221;)
in an amount equal to ten percent of the principal amount of any Note issued divided by $0.11</ix:nonNumeric></span>. The Notes are secured by all of our assets
under a Security Agreement signed with the SPA.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The initial tranche was executed in January 2024
for&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zuIQBzY2fuXd">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2024-01-24_custom_M2BSPATranche1Member" id="Fact001216" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">2,222,222</ix:nonFraction></span>&#160;in face value of Notes and&#160;<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zx2E28LFLl3j"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2024-01-242024-01-24_custom_M2BSPATranche1Member" id="Fact001217" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,020,200</ix:nonFraction></span>&#160;Kicker Shares, with an original issue discount of&#160;<span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zR3SVrcxCeQ7">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2024-01-24_custom_M2BSPATranche1Member" id="Fact001218" format="ixt:numdotdecimal" decimals="0" unitRef="USD">222,222</ix:nonFraction></span>;
second and third tranches were executed in March 2024 for&#160;<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zc9LzVLz5bF4">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2024-03-01_custom_M2BSPATranche2Member" id="Fact001219" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,111,111</ix:nonFraction></span>&#160;and&#160;<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_z1l3YLzGW3H8">$<ix:nonFraction name="us-gaap:DebtInstrumentFaceAmount" contextRef="AsOf2024-03-01_custom_M2BSPATranche3Member" id="Fact001220" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">555,556</ix:nonFraction></span>, respectively, in face value of Notes
and&#160;<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240301__20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zsWrIVkPdSg2"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2024-03-012024-03-01_custom_M2BSPATranche2Member" id="Fact001221" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,010,101</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240301__20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zeiQ42NfOHJ"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2024-03-012024-03-01_custom_M2BSPATranche3Member" id="Fact001222" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">505,051</ix:nonFraction></span>&#160;Kicker Shares, with an original issue discount of&#160;<span id="xdx_90C_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zWbroTSHaVf5">$<ix:nonFraction name="IQST:DebtInstrumentOriginalIssueDiscount" contextRef="From2024-01-242024-01-24_custom_M2BSPATranche2Member" id="Fact001223" format="ixt:numdotdecimal" decimals="0" unitRef="USD">111,111</ix:nonFraction></span>&#160;and&#160;<span id="xdx_903_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zcLZSNRw9Yuf">$<ix:nonFraction name="IQST:DebtInstrumentOriginalIssueDiscount" contextRef="From2024-01-242024-01-24_custom_M2BSPATranche3Member" id="Fact001224" format="ixt:numdotdecimal" decimals="0" unitRef="USD">55,556</ix:nonFraction></span>, respectively.
Each&#160;<span id="xdx_909_eus-gaap--DebtInstrumentTerm_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zZ3HYMspSU2b"><ix:nonNumeric contextRef="From2024-01-242024-01-24_custom_M2BSPAMember" format="ixt-sec:durwordsen" id="Fact001225" name="us-gaap:DebtInstrumentTerm">one year</ix:nonNumeric></span>&#160;note bears interest at&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zW4hCwNdNYy"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-01-24_custom_M2BSPAMember" id="Fact001226" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">18</ix:nonFraction>%</span>&#160;per annum.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Additionally, during the nine months ended September
30, 2024, the Company borrowed amounts from a third party totaling&#160;<span id="xdx_906_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zMIKatrzfdri">$<ix:nonFraction name="us-gaap:ProceedsFromUnsecuredNotesPayable" contextRef="From2024-01-012024-09-30_custom_ThirdPartyConvertibleDebtMember" id="Fact001227" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">665,360</ix:nonFraction></span>, which includes original issue discount and financing
costs of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zHIezIh1YMhf">$<ix:nonFraction name="us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" contextRef="AsOf2024-09-30_custom_ThirdPartyConvertibleDebtMember" id="Fact001228" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">105,360</ix:nonFraction></span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001230" name="us-gaap:ScheduleOfShortTermDebtTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfShortTermDebtTextBlock_zLDYHNoKIxh3" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="text-align: center"><b>Principal</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Issuance</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Maturity</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Interest</b></td><td><b>&#160;</b></td>
    <td style="text-align: center"><b>Payment</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>amount</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>date</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>date</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>rate</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>schedule</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zZaFdwoxB8k"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember" id="Fact001231" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">146,900</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zpifskQYFmo7"><ix:nonNumeric contextRef="From2024-03-072024-03-07_custom_March7ThirdPartyLoanOneMember" format="ixt:datemonthdayyearen" id="Fact001232" name="us-gaap:DebtInstrumentIssuanceDate1">March 7, 2024</ix:nonNumeric></span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zHzuJX57Guje"><ix:nonNumeric contextRef="From2025-01-152025-01-15_custom_March7ThirdPartyLoanOneMember" format="ixt:datemonthdayyearen" id="Fact001233" name="us-gaap:DebtInstrumentMaturityDate">January
                                            15, 2025</ix:nonNumeric></span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zbvOjxbPdhgc"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember" id="Fact001234" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">12</ix:nonFraction></span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 38%; text-align: left; padding-left: 5.4pt"><span id="xdx_90C_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zJs4VV0qdBna"><ix:nonNumeric contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember" id="Fact001235" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">10 payments</ix:nonNumeric></span> each in the amount of <span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zogn8yP9yAZi">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember" id="Fact001236" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">16,453</ix:nonFraction></span> beginning on <span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zCADixaNRal4"><ix:nonNumeric contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember" format="ixt:datemonthdayyearen" id="Fact001237" name="us-gaap:DebtInstrumentDateOfFirstRequiredPayment1">April 15, 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zJ6oeOrNEl6k"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember" id="Fact001238" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">177,100</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z9mkrmhcZUBe"><ix:nonNumeric contextRef="From2024-03-072024-03-07_custom_March7ThirdPartyLoanTwoMember" format="ixt:datemonthdayyearen" id="Fact001239" name="us-gaap:DebtInstrumentIssuanceDate1">March 7, 2024</ix:nonNumeric></span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z77Fkfsjb2W7"><ix:nonNumeric contextRef="From2025-01-152025-01-15_custom_March7ThirdPartyLoanTwoMember" format="ixt:datemonthdayyearen" id="Fact001240" name="us-gaap:DebtInstrumentMaturityDate">January 15, 2025</ix:nonNumeric></span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z3d4797R09Ze"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember" id="Fact001241" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">14</ix:nonFraction></span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zdT18b64iOq8"><ix:nonNumeric contextRef="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoMember" id="Fact001242" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">5 payments</ix:nonNumeric></span>, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zAkJyTgVjt98">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanTwoOnePaymentMember" id="Fact001243" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">100,947</ix:nonFraction></span>&#160;and four payments of&#160;<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoFourPaymentsMember_ziiUo16xk3Ul">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoFourPaymentsMember" id="Fact001244" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">25,237</ix:nonFraction></span>, beginning in September 2024</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zEd43dWHWDf9"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-03-07_custom_July10ThirdPartyLoanMember" id="Fact001245" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">179,400</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240710__20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zTQIHHVW17Q6"><ix:nonNumeric contextRef="From2024-07-102024-07-10_custom_July10ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001246" name="us-gaap:DebtInstrumentIssuanceDate1">July 10, 2024</ix:nonNumeric></span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250430__20250430__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zIcksO8XPP8h"><ix:nonNumeric contextRef="From2025-04-302025-04-30_custom_July10ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001247" name="us-gaap:DebtInstrumentMaturityDate">April 30, 2025</ix:nonNumeric></span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zUogwd8Y414c"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-07-10_custom_July10ThirdPartyLoanMember" id="Fact001248" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">14</ix:nonFraction></span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zHzUwIp6mNjb"><ix:nonNumeric contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember" id="Fact001249" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">9 payments</ix:nonNumeric></span> each in the amount of <span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zGgSzoNXMJ18">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember" id="Fact001250" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">22,724</ix:nonFraction></span> beginning on <span id="xdx_900_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zqYUQ8HdAtJa"><ix:nonNumeric contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001251" name="us-gaap:DebtInstrumentDateOfFirstRequiredPayment1">August 30, 2024</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zbpyeIW47eLg"><ix:nonFraction name="us-gaap:DebtInstrumentCarryingAmount" contextRef="AsOf2024-03-07_custom_September16ThirdPartyLoanMember" id="Fact001252" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">151,960</ix:nonFraction></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_z78hPpYjIK07"><ix:nonNumeric contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001253" name="us-gaap:DebtInstrumentIssuanceDate1">September 16, 2024</ix:nonNumeric></span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zx8p30AvoG35"><ix:nonNumeric contextRef="From2025-07-152025-07-15_custom_September16ThirdPartyLoanMember" format="ixt:datemonthdayyearen" id="Fact001254" name="us-gaap:DebtInstrumentMaturityDate">July 15, 2025</ix:nonNumeric></span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zKygpSdsxSJ8"><ix:nonFraction name="us-gaap:DebtInstrumentInterestRateEffectivePercentage" contextRef="AsOf2024-09-16_custom_September16ThirdPartyLoanMember" id="Fact001255" format="ixt:numdotdecimal" decimals="2" scale="-2" unitRef="Pure">14</ix:nonFraction></span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_900_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_z3PyqF2etbH2"><ix:nonNumeric contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourPaymentsMember" id="Fact001256" name="us-gaap:DebtInstrumentFrequencyOfPeriodicPayment">5 payments</ix:nonNumeric></span>, one payment of&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanOnePaymentMember_zjwmTNCF5gUf">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanOnePaymentMember" id="Fact001257" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">86,617</ix:nonFraction></span>&#160;and four payments of&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_zNVqgkpoyvL8">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourPaymentsMember" id="Fact001258" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">21,654</ix:nonFraction></span>, beginning in March 2025</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_zT8wyVkNSheb"><ix:nonNumeric contextRef="From2024-01-012024-09-30_custom_M2BNotesMember" id="Fact001259" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">The notes are convertible at the option
of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading price of Company&#8217;s
common stock during the 10 trading days prior to the conversion date.</ix:nonNumeric></span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Conversion</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the&#160;nine months ended September
30, 2024, the Company converted notes with principal amounts of&#160;<span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240101__20240930_zyFBWH8wfX0i">$<ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentAmount1" contextRef="From2024-01-01to2024-09-30" id="Fact001260" format="ixt:numdotdecimal" decimals="0" unitRef="USD">333,333</ix:nonFraction></span> and conversion fee of <span id="xdx_902_ecustom--DebtConversionConvertedInstrumentFee_c20240101__20240930_zF7hsEhdAGb">$<ix:nonFraction name="IQST:DebtConversionConvertedInstrumentFee" contextRef="From2024-01-01to2024-09-30" id="Fact001261" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,750</ix:nonFraction></span>&#160;into&#160;<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240101__20240930_z1halgf7JaKd"><ix:nonFraction name="us-gaap:DebtConversionConvertedInstrumentSharesIssued1" contextRef="From2024-01-01to2024-09-30" id="Fact001262" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,064,394</ix:nonFraction></span>&#160;shares
of common stock.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001264" name="us-gaap:StockholdersEquityNoteDisclosureTextBlock"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z2uzuD48lvmi" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 8 &#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Common Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company&#8217;s authorized capital consists
of&#160;<span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20231231_zpct8AMz0pDg"><ix:nonFraction name="us-gaap:CommonStockSharesAuthorized" contextRef="AsOf2023-12-31" id="Fact001265" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">300,000,000</ix:nonFraction></span>&#160;shares of common stock with a par value of&#160;<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20231231_zuFT2c4Izct7">$<ix:nonFraction name="us-gaap:CommonStockParOrStatedValuePerShare" contextRef="AsOf2023-12-31" id="Fact001266" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>&#160;per share.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 15 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024,
the Company issued&#160;<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240930_zuE4Dts9g38b"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesNewIssues" contextRef="From2024-01-01to2024-09-30" id="Fact001267" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">14,047,021</ix:nonFraction></span>&#160;shares of common stock, valued at fair market value on issuance as follows:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zRFmZDZMRJah"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation" contextRef="From2024-01-012024-09-30_custom_DirectorsIssuanceMember" id="Fact001268" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">450,000</ix:nonFraction></span> shares for compensation to our directors valued at <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zxKQA4OKDRGk">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation" contextRef="From2024-01-012024-09-30_custom_DirectorsIssuanceMember" id="Fact001269" format="ixt:numdotdecimal" decimals="0" unitRef="USD">109,485</ix:nonFraction></span>;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementIssuanceMember_zY4x7WPO7P9h"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-01-012024-09-30_custom_DebtSettlementIssuanceMember" id="Fact001270" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,770,000</ix:nonFraction></span> shares for settlement of debt valued at <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementIssuanceMember_zXgYI7TmrVOc">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-01-012024-09-30_custom_DebtSettlementIssuanceMember" id="Fact001271" format="ixt:numdotdecimal" decimals="0" unitRef="USD">279,660</ix:nonFraction></span>;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConvertibleNotesIssuanceMember_zi3QMsYrzVXl"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-01-012024-09-30_custom_ConvertibleNotesIssuanceMember" id="Fact001272" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,535,354</ix:nonFraction></span> shares in conjunction with convertible notes valued at <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConvertibleNotesIssuanceMember_zUWeT9kEwdsg">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-01-012024-09-30_custom_ConvertibleNotesIssuanceMember" id="Fact001273" format="ixt:numdotdecimal" decimals="0" unitRef="USD">597,777</ix:nonFraction></span>;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPpm6nIh8zHc"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" contextRef="From2024-01-012024-09-30_us-gaap_CommonStockMember" id="Fact001274" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,227,273</ix:nonFraction></span> shares for exercise of warrants for <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpLqIyRyY6uh">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" contextRef="From2024-01-012024-09-30_us-gaap_CommonStockMember" id="Fact001275" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">575,000</ix:nonFraction></span>; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfWDgXjEhrwe"><ix:nonFraction name="us-gaap:StockIssuedDuringPeriodSharesOther" contextRef="From2024-01-012024-09-30_us-gaap_CommonStockMember" id="Fact001276" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">3,064,394</ix:nonFraction></span> shares for conversion of debt of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zRVhuaY1dEwj">$<ix:nonFraction name="us-gaap:StockIssuedDuringPeriodValueOther" contextRef="From2024-01-012024-09-30_custom_ConversionOfDebtIssuanceMember" id="Fact001277" format="ixt:numdotdecimal" decimals="0" unitRef="USD">337,083</ix:nonFraction></span>.</span></td></tr></table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_c20240930_ztpYAmBVDh2g"><span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20240930_znL7VzF2vQ2"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2024-09-30" id="Fact001278" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2024-09-30" id="Fact001279" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">186,176,651</ix:nonFraction></ix:nonFraction></span></span>&#160;and&#160;<span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_c20231231_zSaW7PEfo1Y5"><span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20231231_zcAUZvcP79Qk"><ix:nonFraction name="us-gaap:CommonStockSharesIssued" contextRef="AsOf2023-12-31" id="Fact001280" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:CommonStockSharesOutstanding" contextRef="AsOf2023-12-31" id="Fact001281" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">172,129,630</ix:nonFraction></ix:nonFraction></span></span>&#160;shares
of common stock were issued and outstanding, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Stock payable</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September
30, 2024, the Company received cash of <span id="xdx_903_ecustom--ProceedsFromIssuanceOfUnissuedCommonStock_c20240101__20240930_zaLeTHH2COD">$<ix:nonFraction name="IQST:ProceedsFromIssuanceOfUnissuedCommonStock" contextRef="From2024-01-01to2024-09-30" id="Fact001282" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span> for <span id="xdx_90B_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--StockPayableForCashMember_zfKwmUZEJs04"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2024-09-30_custom_StockPayableForCashMember" id="Fact001283" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,450,000</ix:nonFraction></span> shares to be issued.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December
31, 2023, the Company recorded stock payable of $<span id="xdx_906_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_c20240930_zxhaUBm8l5Yl"><ix:nonFraction name="us-gaap:AdditionalPaidInCapitalCommonStock" contextRef="AsOf2024-09-30" id="Fact001284" format="ixt:numdotdecimal" decimals="0" unitRef="USD">171,061</ix:nonFraction></span> and <span id="xdx_909_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_c20231231_zHIDrcHfPxI8">$<ix:nonFraction name="us-gaap:AdditionalPaidInCapitalCommonStock" contextRef="AsOf2023-12-31" id="Fact001285" format="ixt:numdotdecimal" decimals="0" unitRef="USD">71,061</ix:nonFraction></span> under additional paid in capital for <span id="xdx_906_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20240930_zqIfefl4IFf9"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2024-09-30" id="Fact001286" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">2,586,452</ix:nonFraction></span> and <span id="xdx_905_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20231231_zXvvxCFFoP2d"><ix:nonFraction name="us-gaap:CommonStockSharesSubscribedButUnissued" contextRef="AsOf2023-12-31" id="Fact001287" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">136,452</ix:nonFraction></span> shares
to be issued, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company&#8217;s authorized capital consists
of&#160;<span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231_zSdNJw6vSMkb"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2023-12-31" id="Fact001288" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">1,200,000</ix:nonFraction></span>&#160;shares of preferred stock with a par value of&#160;<span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231_zjZQXJnt2OA">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2023-12-31" id="Fact001289" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>&#160;per share.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On November 3, 2020, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock,
consisting of up&#160;<span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_znINnSRyv4Ye"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember" id="Fact001290" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></span>&#160;shares, par value&#160;<span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_ztinC8cq0Qlf">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember" id="Fact001291" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>.&#160;Under the Certificate of Designation,&#160;<span id="xdx_906_eus-gaap--PreferredStockParticipationRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqpZHQutXNu6"><ix:nonNumeric contextRef="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember" id="Fact001292" name="us-gaap:PreferredStockParticipationRights">holders of Series A Preferred
Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution,
or liquidation</ix:nonNumeric></span>.&#160;<span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zu95KIzZdxl6"><ix:nonNumeric contextRef="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember" id="Fact001293" name="us-gaap:PreferredStockVotingRights">Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters
submitted to stockholders at a rate of 51% of the total vote of stockholders</ix:nonNumeric></span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The rights of the holders of Series A Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2jJ2kjv5lz2"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zXwIua97z8Pl"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zDlKl7uCbGDd"><span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_znO90Pj6PWkd"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember" id="Fact001294" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember" id="Fact001295" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" id="Fact001296" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember" id="Fact001297" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span>&#160;shares
of Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On November 11, 2020, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock,
consisting of up&#160;<span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxdvlNbEpS4"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001298" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></span>&#160;shares, par value&#160;<span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zyn2oT6icfQ4">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001299" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>.&#160;<span id="xdx_90A_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDJ3pk2VWCac"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_SeriesBPreferredStockMember" id="Fact001300" name="us-gaap:PreferredStockRedemptionTerms">Under the Certificate of Designation, holders of Series B Preferred
Stock will receive a liquidation preference of&#160;$81&#160;per share in any distribution upon winding up, dissolution, or liquidation
of the Company before junior security holders, as provided in the designation</ix:nonNumeric></span>.&#160;<span id="xdx_90F_eus-gaap--PreferredStockParticipationRights_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0e7jLTSNoa2"><ix:nonNumeric contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001301" name="us-gaap:PreferredStockParticipationRights">Holders of Series B Preferred Stock are entitled to
receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of
$81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year consisting
of twelve 30-day months</ix:nonNumeric></span>.&#160;<span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBK2lYSsSTT8"><ix:nonNumeric contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001302" name="us-gaap:PreferredStockVotingRights">Holders of Series B Preferred Stock do not have voting rights</ix:nonNumeric></span>&#160;but&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcrVanEGNtO4"><ix:nonNumeric contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember" id="Fact001303" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">may convert into common stock
after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity</ix:nonNumeric></span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zV0CJGDRne63"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgOeJxcpaQNf"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMA6y2UJmCkb"><span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKmH4ri3eL1a"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember" id="Fact001304" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember" id="Fact001305" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" id="Fact001306" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember" id="Fact001307" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">31,080</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span>&#160;shares
of Series B Preferred Stock were issued and outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 16 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->13<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On January 7, 2021, pursuant to Article III of
our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock,
consisting of up&#160;<span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zs2vKTNaXzzk"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember" id="Fact001308" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">200,000</ix:nonFraction></span>&#160;shares, par value&#160;<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zyP8B5hUdVA8">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember" id="Fact001309" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>.&#160;<span id="xdx_904_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z89RepcGXhFa"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_SeriesCPreferredStockMember" id="Fact001310" name="us-gaap:PreferredStockRedemptionTerms">Under the Certificate of Designation, holders of Series C Preferred
Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution
upon winding up, dissolution, or liquidation of the company, as provided in the designation</ix:nonNumeric></span>.&#160;<span id="xdx_903_eus-gaap--PreferredStockParticipationRights_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zlEjW0Gq5GNd"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember" id="Fact001311" name="us-gaap:PreferredStockParticipationRights">The holders of shares of Series C Preferred
Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available
for that purpose</ix:nonNumeric></span>.&#160;<span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zviPIBe4Bvk8"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember" id="Fact001312" name="us-gaap:PreferredStockVotingRights">Holders of Series C Preferred Stock do not have voting rights</ix:nonNumeric></span>&#160;but&#160;<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zLz1TIKNb7ai"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember" id="Fact001313" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">may convert into common stock after
twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity</ix:nonNumeric></span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The rights of the holders of Series C Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zFZia5UehUUd"><span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zAEmvNgAdTY6"><span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zTQbQNn0XnWc"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember" id="Fact001314" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" id="Fact001315" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember" id="Fact001316" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span>&#160;Series
C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Series D Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On November 3, 2023, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series D Preferred Stock,
consisting of up&#160;<span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zcg0MPWgU9Qi"><ix:nonFraction name="us-gaap:PreferredStockSharesAuthorized" contextRef="AsOf2023-11-03_custom_PreferredClassDMember" id="Fact001317" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">75,000</ix:nonFraction></span>&#160;shares, par value&#160;<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zIdcU0QcioI4">$<ix:nonFraction name="us-gaap:PreferredStockParOrStatedValuePerShare" contextRef="AsOf2023-11-03_custom_PreferredClassDMember" id="Fact001318" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.001</ix:nonFraction></span>.&#160;<span id="xdx_90E_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zKia7nzkWV77"><ix:nonNumeric contextRef="From2021-01-072021-01-07_us-gaap_SeriesDPreferredStockMember" id="Fact001319" name="us-gaap:PreferredStockRedemptionTerms">Under the Certificate of Designation, in the event of any dissolution,
liquidation or winding up of the Corporation, the Holders of Series D Preferred Stock shall be entitled to participate in any distribution
out of the assets of the Corporation before the holders of the Common Stock, Series A Preferred Stock and Series C Preferred Stock, but
shall be considered on parity to the liquidation rights of the Series B Preferred Stockholders</ix:nonNumeric></span>.&#160;<span id="xdx_904_eus-gaap--PreferredStockParticipationRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zKyUShq2YOub"><ix:nonNumeric contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact001320" name="us-gaap:PreferredStockParticipationRights">The&#160;holders of shares of Series
D Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally
available for that purpose</ix:nonNumeric></span>.&#160;<span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zJE1abNFGis2"><ix:nonNumeric contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact001321" name="us-gaap:PreferredStockVotingRights">Holders of Series D Preferred Stock do not have voting rights</ix:nonNumeric></span>&#160;but&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zeyQ9rlLmLng"><ix:nonNumeric contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember" id="Fact001322" name="us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature">may convert into common stock
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series D Preferred Stock</ix:nonNumeric></span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The rights of the holders of Series D Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2023.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zcQ7dxi7Yhw8"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z9zvZVpYDTYh"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zg9TeFZ9YaRh"><span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z8e69CQIlkl1"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember" id="Fact001323" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember" id="Fact001324" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesOutstanding" contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember" id="Fact001325" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares"><ix:nonFraction name="us-gaap:PreferredStockSharesIssued" contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember" id="Fact001326" format="ixt-sec:numwordsen" decimals="INF" unitRef="Shares">no</ix:nonFraction></ix:nonFraction></ix:nonFraction></ix:nonFraction></span></span></span></span>&#160;Series
D Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001328" name="us-gaap:RelatedPartyTransactionsDisclosureTextBlock"><p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z23hr2Vb3Yz7" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 9 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,
the Company had amounts due from related parties of&#160;<span id="xdx_901_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20240930_zQsx6QOn1L4j">$<ix:nonFraction name="us-gaap:LoansAndLeasesReceivableRelatedParties" contextRef="AsOf2024-09-30" id="Fact001329" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">635,715</ix:nonFraction></span>&#160;and&#160;<span id="xdx_900_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20231231_zU1x6QuL9aKk">$<ix:nonFraction name="us-gaap:LoansAndLeasesReceivableRelatedParties" contextRef="AsOf2023-12-31" id="Fact001330" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">340,515</ix:nonFraction></span>, respectively. The loans are unsecured, non-interest
bearing and due on demand.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,
the Company had amounts due to related parties of&#160;<span id="xdx_905_eus-gaap--NotesAndLoansPayableCurrent_iI_c20231231_z2UPqL6fqMX9">$<ix:nonFraction name="us-gaap:NotesAndLoansPayableCurrent" contextRef="AsOf2023-12-31" id="Fact001331" format="ixt:numdotdecimal" decimals="0" unitRef="USD">26,613</ix:nonFraction></span>. The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024
and 2023, the Company recorded management salaries of&#160;<span id="xdx_905_eus-gaap--ManagementFeeExpense_c20240101__20240930_zqoXSlmDJiKe">$<ix:nonFraction name="us-gaap:ManagementFeeExpense" contextRef="From2024-01-01to2024-09-30" id="Fact001332" format="ixt:numdotdecimal" decimals="0" unitRef="USD">634,500</ix:nonFraction></span>&#160;and&#160;<span id="xdx_908_eus-gaap--ManagementFeeExpense_c20230101__20230930_zpBLsBjRL5Zb">$<ix:nonFraction name="us-gaap:ManagementFeeExpense" contextRef="From2023-01-012023-09-30" id="Fact001333" format="ixt:numdotdecimal" decimals="0" unitRef="USD">402,000</ix:nonFraction></span>, respectively, and stock-based compensation
bonuses of&#160;<span id="xdx_90B_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240101__20240930_znW4wrEcq6qf">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" contextRef="From2024-01-01to2024-09-30" id="Fact001334" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">109,485</ix:nonFraction></span>&#160;and&#160;<span id="xdx_908_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20230101__20230930_zsTzu4HwkJC7">$<ix:nonFraction name="us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities" contextRef="From2023-01-012023-09-30" id="Fact001335" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">30,945</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,
the Company recorded and accrued management salaries of&#160;<span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20240930_zh9colLshZk7">$<ix:nonFraction name="us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" contextRef="AsOf2024-09-30" id="Fact001336" format="ixt:numdotdecimal" decimals="0" unitRef="USD">316,448</ix:nonFraction></span>&#160;and&#160;<span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20231231_zWusM0LrVgFl">$<ix:nonFraction name="us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" contextRef="AsOf2023-12-31" id="Fact001337" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,128</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 17 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->14<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001339" name="us-gaap:CommitmentsAndContingenciesDisclosureTextBlock"><p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z3ehGiDnZyg3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 10 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company has not entered into any long-term
leases, contracts or commitments. The Company leases facilities which the term is&#160;<span id="xdx_900_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20240930_z7SqMjYWjnre"><ix:nonNumeric contextRef="AsOf2024-09-30" format="ixt-sec:durwordsen" id="Fact001340" name="us-gaap:LesseeOperatingLeaseTermOfContract">12 months</ix:nonNumeric></span>. For the nine months ended September
30, 2024 and 2023, the Company incurred&#160;rent expense of&#160;<span id="xdx_902_eus-gaap--OperatingLeaseExpense_c20240101__20240930_z80t7xwzEFo1">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2024-01-01to2024-09-30" id="Fact001341" format="ixt:numdotdecimal" decimals="0" unitRef="USD">21,335</ix:nonFraction></span>&#160;and&#160;<span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20230101__20230930_z8MvEnqwoJOh">$<ix:nonFraction name="us-gaap:OperatingLeaseExpense" contextRef="From2023-01-012023-09-30" id="Fact001342" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,048</ix:nonFraction></span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001344" name="us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock"><p id="xdx_803_eus-gaap--MergersAcquisitionsAndDispositionsDisclosuresTextBlock_z3sEpaHKt1Rk" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 11 &#8211; ACQUISITION</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On&#160;<span id="xdx_90B_eus-gaap--BusinessAcquisitionDateOfAcquisitionAgreement1_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zhmPe6Jf8tJ9"><ix:nonNumeric contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember" format="ixt:datemonthdayyearen" id="Fact001345" name="us-gaap:BusinessAcquisitionDateOfAcquisitionAgreement1">January 19, 2024</ix:nonNumeric></span>, we entered into a Share
Purchase Agreement (&#8220;Purchase Agreement&#8221;) with Yukon River Holdings, Ltd. (&#8220;Yukon River&#8221;), a corporation formed
under the laws of the British Virgin Islands (&#8220;Seller&#8221;) concerning the contemplated sale by Seller and the purchase by us
of 51% of the ordinary shares Seller holds in QXTEL LIMITED (&#8220;QXTEL&#8221;), a company incorporated in England and Wales.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The purchase price (the &#8220;Purchase Price&#8221;)
payable to the Seller for the shares is&#160;<span id="xdx_900_eus-gaap--AssetAcquisitionPriceOfAcquisitionExpected_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zOeVMfh3MYTd">$<ix:nonFraction name="us-gaap:AssetAcquisitionPriceOfAcquisitionExpected" contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember" id="Fact001346" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,000,000</ix:nonFraction></span>. Upon the execution of the Purchase Agreement, we agreed to deposit&#160;<span id="xdx_909_eus-gaap--OtherPaymentsToAcquireBusinesses_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zLRUzTtEFK3g">$<ix:nonFraction name="us-gaap:OtherPaymentsToAcquireBusinesses" contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember" id="Fact001347" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,000</ix:nonFraction></span>&#160;of
the Purchase Price into the trust account of a law firm acting as escrow agent (the &#8220;Escrow Agent&#8221;) as a nonrefundable deposit
to evidence our good faith intention to purchase the shares, which was credited against the Purchase Price.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">At closing, in addition to the&#160;<span id="xdx_909_eus-gaap--OtherPaymentsToAcquireBusinesses_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_z46YLRRJbQil">$<ix:nonFraction name="us-gaap:OtherPaymentsToAcquireBusinesses" contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember" id="Fact001348" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,000</ix:nonFraction></span>&#160;with
the Escrow Agent that formed part of the Purchase Price, we were required to pay&#160;<span id="xdx_90C_eus-gaap--AcquisitionCosts_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zu3KuWUnDJ1c">$<ix:nonFraction name="us-gaap:AcquisitionCosts" contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember" id="Fact001349" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,500,000</ix:nonFraction></span>&#160;in cash and&#160;<span id="xdx_904_eus-gaap--NotesPayable_iI_c20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zOpfO68mnx31">$<ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2024-01-19_custom_YukonRiverHoldingsMember" id="Fact001350" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000,000</ix:nonFraction></span>&#160;to
the Seller, either (A) in the form of a promissory note (the &#8220;Promissory Note&#8221;), or (B) by the delivery of iQSTEL shares to
Seller. Seller could decide the form of payment between the Promissory Note or the shares of iQSTEL, and if a Promissory Note was chosen,
we agreed to allow Seller the option to exchange the Promissory Note for shares of iQSTEL. On June 27, 2024, we entered into a second
amendment to the Purchase Agreement (the &#8220;Amendment&#8221;) that required us to issue an amended and restated promissory note to
the Seller. We had paid down&#160;<span id="xdx_904_eus-gaap--RepaymentsOfNotesPayable_c20240119__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zztrn1QClt6i">$<ix:nonFraction name="us-gaap:RepaymentsOfNotesPayable" contextRef="From2024-01-192024-06-27_custom_YukonRiverHoldingsMember" id="Fact001351" format="ixt:numdotdecimal" decimals="0" unitRef="USD">200,000</ix:nonFraction></span>&#160;of the note, so the amended and restated promissory note was issued in the principal amount
of US&#160;<span id="xdx_901_eus-gaap--NotesPayable_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zGPx3VxlG914">$<ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember" id="Fact001352" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,800,000</ix:nonFraction></span>.&#160;<span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20240627__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zYMJVsubRzJf"><ix:nonNumeric contextRef="From2024-06-272024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember" id="Fact001353" name="us-gaap:DebtInstrumentPaymentTerms">The amended and restated promissory note also changed the payment structure, from installment payments of&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zmygSX1p2wG4">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember" id="Fact001354" format="ixt:numdotdecimal" decimals="0" unitRef="USD">200,000</ix:nonFraction></span>&#160;for
each of the months of May through November ($1,400,000) with a balloon payment of&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zmcsJdMkSjEi">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" contextRef="AsOf2024-01-19_custom_YukonRiverHoldingsMember" id="Fact001355" format="ixt:numdotdecimal" decimals="0" unitRef="USD">600,000</ix:nonFraction></span>, to monthly installments of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_c20240627__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zIYNYXiULrSk">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPayment" contextRef="From2024-06-272024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember" id="Fact001356" format="ixt:numdotdecimal" decimals="0" unitRef="USD">75,000</ix:nonFraction></span>&#160;plus
interest during 2024, and&#160;<span id="xdx_905_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zTI4m1A655ha">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" contextRef="AsOf2024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember" id="Fact001357" format="ixt:numdotdecimal" decimals="0" unitRef="USD">212,500</ix:nonFraction></span>&#160;plus interest during the first 6 months of 2025.&#160; We also revised the Earnout Payment
due to the Seller. The Earnout Payment was redefined at&#160;<span id="xdx_90F_ecustom--EarnestMoneyRedefinedAsNetIncome_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_ztHom5wfNky">$<ix:nonFraction name="IQST:EarnestMoneyRedefinedAsNetIncome" contextRef="AsOf2024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember" id="Fact001358" format="ixt:numdotdecimal" decimals="0" unitRef="USD">721,035</ix:nonFraction></span>&#160;net income, to be achieved in Q2, Q3 and Q4 of 2024</ix:nonNumeric></span>. The&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240628__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsBalloonAchievementMember_zWNFGiCW5kPf">$<ix:nonFraction name="us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" contextRef="AsOf2024-06-28_custom_YukonRiverHoldingsBalloonAchievementMember" id="Fact001359" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span>&#160;payment
that IQSTEL has to pay upon achievement of the Earnout Payment will be paid during the first half of 2025, in monthly installments.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024,
the Company repaid <span id="xdx_90E_eus-gaap--RepaymentsOfNotesPayable_c20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zzMuO52My1F8">$<ix:nonFraction name="us-gaap:RepaymentsOfNotesPayable" contextRef="From2024-01-012024-09-30_custom_YukonRiverHoldingsMember" id="Fact001360" format="ixt:numdotdecimal" decimals="0" unitRef="USD">500,000</ix:nonFraction></span> on the Promissory Note.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The acquisition was closed on&#160;<span id="xdx_909_eus-gaap--BusinessAcquisitionEffectiveDateOfAcquisition1_c20240401__20240401__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zFRZzmqy1CL1"><ix:nonNumeric contextRef="From2024-04-012024-04-01_custom_YukonRiverHoldingsMember" format="ixt:datemonthdayyearen" id="Fact001361" name="us-gaap:BusinessAcquisitionEffectiveDateOfAcquisition1">April 1, 2024</ix:nonNumeric></span>.&#160;QXTEL
has been included in our consolidated results of operations since the acquisition date.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table summarizes the fair value
of the consideration paid by the Company:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001363" name="us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zWbHLrbx3yQb" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">April 1,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-left: 5.4pt">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_908_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zeNLWgqXdnk3"><ix:nonFraction name="us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001364" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,000,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Promissory note</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--NotesPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zTEeAr7lqpKe"><ix:nonFraction name="us-gaap:NotesPayable" contextRef="AsOf2024-04-01_custom_YukonRiverHoldingsMember" id="Fact001365" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,000,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Contingent liability</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_ziO46wqYVWT1"><ix:nonFraction name="us-gaap:AssetAcquisitionContingentConsiderationLiability" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001366" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,000,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zn6isBox0RV3"><ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001367" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,000,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 18 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->15<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table summarizes the preliminary
identifiable assets acquired and liabilities assumed upon acquisition of QXTEL and the calculation of goodwill:</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001369" name="us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_z9RZDqLUBTP5" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total purchase price</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_90C_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zv9OwSagIs36"><ix:nonFraction name="us-gaap:AcquisitionCostsCumulative" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001370" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,000,000</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwWpcYeNMWe5"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001371" format="ixt:numdotdecimal" decimals="0" unitRef="USD">769,879</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zqJfUMvTYxH2"><ix:nonFraction name="us-gaap:BusinessCombinationAcquiredReceivablesFairValue" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001372" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,946,919</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Due from related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zOiqOhsL29N5"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001373" format="ixt:numdotdecimal" decimals="0" unitRef="USD">208,550</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zSzyHroH4ezh"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001374" format="ixt:numdotdecimal" decimals="0" unitRef="USD">214,564</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwhRtYSS77p8"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001375" format="ixt:numdotdecimal" decimals="0" unitRef="USD">30,963</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total identifiable assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zO8JzTcNfyae"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001376" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,170,875</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zRlSLmQ42iM7"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001377" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,796,505</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z5WgWoHRqFBg"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001378" format="ixt:numdotdecimal" decimals="0" unitRef="USD">403,584</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total liabilities assumed</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zb6BMbguM5Fk"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001379" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,200,089</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Net assets</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z6x1jSdqagad"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001380" format="ixt:numdotdecimal" decimals="0" unitRef="USD">970,786</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Non-controlling interest - 49%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zbGEqhMK5yje"><ix:nonFraction name="us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001381" format="ixt:numdotdecimal" decimals="0" unitRef="USD">475,685</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total net assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMUoZTrH0dNc"><ix:nonFraction name="us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001382" format="ixt:numdotdecimal" decimals="0" unitRef="USD">495,101</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Goodwill</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMJLSHQTfEad"><ix:nonFraction name="us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" contextRef="AsOf2024-04-01_custom_QXTELMember" id="Fact001383" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,504,899</ix:nonFraction></span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Unaudited combined proforma results of
operations for the nine months ended September 30, 2024 and 2023 as though the Company acquired QXTEL on January 1, 2023, are set forth
below:</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001385" name="us-gaap:BusinessAcquisitionProFormaInformationTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9LurwMtXoQ" summary="xdx: Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zOslSLlPcLzl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20230101__20230930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zQYjma5cUwKf">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Nine Months Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zuPXog7Edk72" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001387" format="ixt:numdotdecimal" decimals="0" unitRef="USD">212,029,873</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember" id="Fact001388" format="ixt:numdotdecimal" decimals="0" unitRef="USD">156,944,034</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--CostOfRevenue_z1RD3unxwnAl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001390" format="ixt:numdotdecimal" decimals="0" unitRef="USD">205,899,685</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember" id="Fact001391" format="ixt:numdotdecimal" decimals="0" unitRef="USD">150,745,335</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--GrossProfit_z6MuRYQSdju3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001393" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,130,188</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember" id="Fact001394" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,198,699</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingExpenses_zAUFWRICbdvc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001396" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,773,339</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingExpenses" contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember" id="Fact001397" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,747,451</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zCSIK2wvIMy1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001399" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">643,151</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember" id="Fact001400" format="ixt:numdotdecimal" decimals="0" unitRef="USD">451,248</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zKFWcL7qblZ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001402" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,646,275</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember" id="Fact001403" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">224,938</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxesPaid_zksDwh1J1O8k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Income tax</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxesPaid" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001405" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">134,880</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxesPaid" contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember" id="Fact001406" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">203,975</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_zIq1RHWZDtfe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember" id="Fact001408" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,424,306</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember" id="Fact001409" format="ixt:numdotdecimal" decimals="0" unitRef="USD">472,211</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001411" name="us-gaap:SegmentReportingDisclosureTextBlock"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_zPK6Nuuf2v18" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 12 - SEGMENT</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">At September 30, 2024 and December 31, 2023,
the Company operates in one industry segment, telecommunication services, and three geographic segments, USA, UK and Switzerland, where
current assets and equipment are located<b>.</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Operating Activities</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table shows operating activities
information by geographic segment for the three and nine months ended September 30, 2024 and 2023:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 19 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->16<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Three months ended September 30, 2024</i></p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001413" name="us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock"><p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zZaTs23G8291" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i></i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i></i></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"><span id="xdx_8BE_zKblGhq3iAk5" style="display: none">NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zJ3LRtV99gac">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zVkowmCvD3v9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z3dNI3t1ZsT1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zj72v6UmtNF1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240701__20240930_zRawIZwiuojj">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">UK</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zOL5vw0wm23" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001415" format="ixt:numdotdecimal" decimals="0" unitRef="USD">36,604,753</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001416" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,048,201</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001417" format="ixt:numdotdecimal" decimals="0" unitRef="USD">17,202,173</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="Fact001418" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">605,513</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-07-012024-09-30" id="Fact001419" format="ixt:numdotdecimal" decimals="0" unitRef="USD">54,249,614</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zXTfyBzIfS0f" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001421" format="ixt:numdotdecimal" decimals="0" unitRef="USD">35,614,356</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001422" format="ixt:numdotdecimal" decimals="0" unitRef="USD">822,312</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001423" format="ixt:numdotdecimal" decimals="0" unitRef="USD">16,165,751</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="Fact001424" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">372,724</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-07-012024-09-30" id="Fact001425" format="ixt:numdotdecimal" decimals="0" unitRef="USD">52,229,695</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_z5vmHhz279O4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001427" format="ixt:numdotdecimal" decimals="0" unitRef="USD">990,397</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001428" format="ixt:numdotdecimal" decimals="0" unitRef="USD">225,889</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001429" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,036,422</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="Fact001430" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">232,789</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-07-012024-09-30" id="Fact001431" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,019,919</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zF19Mi7Ymvlh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zqVtrc9geDyk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001439" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,303,275</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001440" format="ixt:numdotdecimal" decimals="0" unitRef="USD">257,881</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001441" format="ixt:numdotdecimal" decimals="0" unitRef="USD">748,105</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-07-012024-09-30_custom_EliminationMember" id="Fact001442" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">232,789</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-07-012024-09-30" id="Fact001443" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,076,472</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zKr41jgZioK" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001445" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">312,878</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001446" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">31,992</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001447" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">288,317</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1448">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-07-012024-09-30" id="Fact001449" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">56,553</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zJgCO8hkSD73" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001451" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">633,774</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001452" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,544</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001453" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">6,528</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1454">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-07-012024-09-30" id="Fact001455" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">646,846</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zYFlzX0CghT1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1457">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001458" format="ixt:numdotdecimal" decimals="0" unitRef="USD">162</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001459" format="ixt:numdotdecimal" decimals="0" unitRef="USD">69,443</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-07-012024-09-30" id="Fact001461" format="ixt:numdotdecimal" decimals="0" unitRef="USD">69,605</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zll0eeTxdiZ1" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_custom_USAMember" id="Fact001463" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">946,652</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember" id="Fact001464" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">38,698</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember" id="Fact001465" format="ixt:numdotdecimal" decimals="0" unitRef="USD">212,346</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1466">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-07-012024-09-30" id="Fact001467" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">773,004</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Three months ended September 30, 2023</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z4ZvkkUH88N9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zCrswrLyG3A5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zw9uxCFo5d4j">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20230701__20230930_zQO1ZpzIBKQf">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zmtOmtTN34a7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-07-012023-09-30_custom_USAMember" id="Fact001469" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,390,527</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember" id="Fact001470" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,498,054</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-07-012023-09-30_custom_EliminationMember" id="Fact001471" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,131,378</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-07-012023-09-30" id="Fact001472" format="ixt:numdotdecimal" decimals="0" unitRef="USD">39,757,203</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zb2Y2IelPjH9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-07-012023-09-30_custom_USAMember" id="Fact001474" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,593,585</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember" id="Fact001475" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,266,475</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-07-012023-09-30_custom_EliminationMember" id="Fact001476" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">1,131,378</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-07-012023-09-30" id="Fact001477" format="ixt:numdotdecimal" decimals="0" unitRef="USD">38,728,682</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zTLaLN39deb7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-07-012023-09-30_custom_USAMember" id="Fact001479" format="ixt:numdotdecimal" decimals="0" unitRef="USD">796,942</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember" id="Fact001480" format="ixt:numdotdecimal" decimals="0" unitRef="USD">231,579</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1481">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-07-012023-09-30" id="Fact001482" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,028,521</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zidZNpLkiGm" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zlpOX0bzXIy4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-07-012023-09-30_custom_USAMember" id="Fact001489" format="ixt:numdotdecimal" decimals="0" unitRef="USD">770,467</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember" id="Fact001490" format="ixt:numdotdecimal" decimals="0" unitRef="USD">187,301</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1491">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-07-012023-09-30" id="Fact001492" format="ixt:numdotdecimal" decimals="0" unitRef="USD">957,768</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zChLvVuammKj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-07-012023-09-30_custom_USAMember" id="Fact001494" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">26,475</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember" id="Fact001495" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">44,278</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1496">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-07-012023-09-30" id="Fact001497" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">70,753</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zzEEFkO2SWqk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-07-012023-09-30_custom_USAMember" id="Fact001499" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">23,893</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember" id="Fact001500" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">951</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1501">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-07-012023-09-30" id="Fact001502" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">24,844</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zjsqxOo7h98j" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_custom_USAMember" id="Fact001504" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,582</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember" id="Fact001505" format="ixt:numdotdecimal" decimals="0" unitRef="USD">43,327</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1506">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-07-012023-09-30" id="Fact001507" format="ixt:numdotdecimal" decimals="0" unitRef="USD">45,909</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Nine months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zH1CWrykJGl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zMxnjNn5feFc">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zfUjMGMG5zzi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z4hQ2o0ydmCh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240101__20240930_zZ8LE1tHSJP1">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">UK</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zlZffZlIh0Hk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact001509" format="ixt:numdotdecimal" decimals="0" unitRef="USD">135,649,542</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact001510" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,157,073</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact001511" format="ixt:numdotdecimal" decimals="0" unitRef="USD">48,676,228</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="Fact001512" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,136,431</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2024-01-01to2024-09-30" id="Fact001513" format="ixt:numdotdecimal" decimals="0" unitRef="USD">184,346,412</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zAaepeaF5k17" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact001515" format="ixt:numdotdecimal" decimals="0" unitRef="USD">132,502,666</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact001516" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,542,555</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact001517" format="ixt:numdotdecimal" decimals="0" unitRef="USD">46,596,108</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="Fact001518" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">2,903,642</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2024-01-01to2024-09-30" id="Fact001519" format="ixt:numdotdecimal" decimals="0" unitRef="USD">178,737,687</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zIGZKABcrqab" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact001521" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,146,876</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact001522" format="ixt:numdotdecimal" decimals="0" unitRef="USD">614,518</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact001523" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,080,120</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="Fact001524" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">232,789</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2024-01-01to2024-09-30" id="Fact001525" format="ixt:numdotdecimal" decimals="0" unitRef="USD">5,608,725</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z9nxlgrATv7g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_z8TjzjOBWuGj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact001533" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,262,032</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact001534" format="ixt:numdotdecimal" decimals="0" unitRef="USD">701,426</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact001535" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,414,008</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-01-012024-09-30_custom_EliminationMember" id="Fact001536" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">232,789</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2024-01-01to2024-09-30" id="Fact001537" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,144,677</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zpjD1HSw72kc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact001539" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">1,115,156</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact001540" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">86,908</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact001541" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">666,112</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1542">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2024-01-01to2024-09-30" id="Fact001543" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">535,952</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zYGWhPcihat8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact001545" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,666,763</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact001546" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">33,544</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact001547" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">13,056</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1548">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2024-01-01to2024-09-30" id="Fact001549" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">2,646,275</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zAKd6keYA5ei" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1551">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact001552" format="ixt:numdotdecimal" decimals="0" unitRef="USD">162</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact001553" format="ixt:numdotdecimal" decimals="0" unitRef="USD">134,718</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1554">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:IncomeTaxExpenseBenefit" contextRef="From2024-01-01to2024-09-30" id="Fact001555" format="ixt:numdotdecimal" decimals="0" unitRef="USD">134,880</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zDUqFjIDXcG1" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-09-30_custom_USAMember" id="Fact001557" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,781,919</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember" id="Fact001558" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">53,526</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember" id="Fact001559" format="ixt:numdotdecimal" decimals="0" unitRef="USD">518,338</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1560">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2024-01-01to2024-09-30" id="Fact001561" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">3,317,107</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 20 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->17<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Nine months ended September 30, 2023</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrtiiK6yiafd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z12uhoD8eQp5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zjdUC5FuWAR2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20230101__20230930_zgCNZiWWVlF7">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_z4pHqnF5k0F2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-09-30_custom_USAMember" id="Fact001563" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,198,336</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember" id="Fact001564" format="ixt:numdotdecimal" decimals="0" unitRef="USD">4,179,569</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(<ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-09-30_custom_EliminationMember" id="Fact001565" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,129,344</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><ix:nonFraction name="us-gaap:Revenues" contextRef="From2023-01-012023-09-30" id="Fact001566" format="ixt:numdotdecimal" decimals="0" unitRef="USD">97,248,561</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_z4YbK5eRg53b" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-01-012023-09-30_custom_USAMember" id="Fact001568" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,779,408</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember" id="Fact001569" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,568,774</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-01-012023-09-30_custom_EliminationMember" id="Fact001570" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">4,129,344</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:CostOfRevenue" contextRef="From2023-01-012023-09-30" id="Fact001571" format="ixt:numdotdecimal" decimals="0" unitRef="USD">94,218,838</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_z1NzFy2ZR4xk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-01-012023-09-30_custom_USAMember" id="Fact001573" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,418,928</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember" id="Fact001574" format="ixt:numdotdecimal" decimals="0" unitRef="USD">610,795</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1575">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GrossProfit" contextRef="From2023-01-012023-09-30" id="Fact001576" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,029,723</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z8zroiRfIeRj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zFjLrWYVkqN" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-01-012023-09-30_custom_USAMember" id="Fact001583" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,966,908</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember" id="Fact001584" format="ixt:numdotdecimal" decimals="0" unitRef="USD">562,310</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1585">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:GeneralAndAdministrativeExpense" contextRef="From2023-01-012023-09-30" id="Fact001586" format="ixt:numdotdecimal" decimals="0" unitRef="USD">3,529,218</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zyESDCiREPVj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-01-012023-09-30_custom_USAMember" id="Fact001588" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">547,980</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember" id="Fact001589" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">48,485</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1590">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:OperatingIncomeLoss" contextRef="From2023-01-012023-09-30" id="Fact001591" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">499,495</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zGFFe1fqaIHa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-01-012023-09-30_custom_USAMember" id="Fact001593" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">249,286</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember" id="Fact001594" format="ixt:numdotdecimal" decimals="0" scale="0" sign="-" unitRef="USD">24,348</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1595">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NonoperatingIncomeExpense" contextRef="From2023-01-012023-09-30" id="Fact001596" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">224,938</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zDyiqetnPgMb" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-09-30_custom_USAMember" id="Fact001598" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">298,694</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember" id="Fact001599" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,137</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1600">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(<ix:nonFraction name="us-gaap:NetIncomeLoss" contextRef="From2023-01-012023-09-30" id="Fact001601" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">274,557</ix:nonFraction></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

</ix:nonNumeric><p id="xdx_8A2_zHo7WHbd5QEd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table shows asset information
by geographic segment as of September 30, 2024 and December 31, 2023:</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001603" name="IQST:AssetInformationByGeographicSegment"><p id="xdx_895_ecustom--AssetInformationByGeographicSegment_zZk9gW2oajil" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span id="xdx_8B3_zuKphjiWSVs" style="display: none">NOTE
12 - SEGMENT - Schedule of Asset Information by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zTHpyFvbQWo6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zLoqYiulecG2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zccPiCqXDuIg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyCtg0qkxb79">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20240930_zSsWGG4lM9Gk">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">September 30, 2024</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USA</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Switzerland</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">UK</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Elimination</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr>
  <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zAGc4gPKOYji" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">Assets</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zruHW4ap5NDa" style="vertical-align: bottom; background-color: White">
    <td style="width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-09-30_custom_USAMember" id="Fact001611" format="ixt:numdotdecimal" decimals="0" unitRef="USD">8,735,079</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-09-30_custom_SwitzerlandMember" id="Fact001612" format="ixt:numdotdecimal" decimals="0" unitRef="USD">850,772</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-09-30_custom_UnitedKingdomMember" id="Fact001613" format="ixt:numdotdecimal" decimals="0" unitRef="USD">10,792,038</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-09-30_custom_EliminationMember" id="Fact001614" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">712,903</ix:nonFraction></td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2024-09-30" id="Fact001615" format="ixt:numdotdecimal" decimals="0" unitRef="USD">19,664,986</ix:nonFraction></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zt5vS5aMZw6c" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-09-30_custom_USAMember" id="Fact001617" format="ixt:numdotdecimal" decimals="0" unitRef="USD">23,373,710</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-09-30_custom_SwitzerlandMember" id="Fact001618" format="ixt:numdotdecimal" decimals="0" unitRef="USD">830,653</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-09-30_custom_UnitedKingdomMember" id="Fact001619" format="ixt:numdotdecimal" decimals="0" unitRef="USD">754,331</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-09-30_custom_EliminationMember" id="Fact001620" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">12,184,562</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2024-09-30" id="Fact001621" format="ixt:numdotdecimal" decimals="0" unitRef="USD">12,774,132</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zr8S21iw7X68" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">Liabilities</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zRHNI0w35kn7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-09-30_custom_USAMember" id="Fact001629" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,130,629</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-09-30_custom_SwitzerlandMember" id="Fact001630" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,705,110</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-09-30_custom_UnitedKingdomMember" id="Fact001631" format="ixt:numdotdecimal" decimals="0" unitRef="USD">9,943,398</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-09-30_custom_EliminationMember" id="Fact001632" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">712,903</ix:nonFraction></td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2024-09-30" id="Fact001633" format="ixt:numdotdecimal" decimals="0" unitRef="USD">24,066,234</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zEXm1ngZJNMj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-09-30_custom_USAMember" id="Fact001635" format="ixt:numdotdecimal" decimals="0" unitRef="USD">139</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-09-30_custom_SwitzerlandMember" id="Fact001636" format="ixt:numdotdecimal" decimals="0" unitRef="USD">169,599</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-09-30_custom_UnitedKingdomMember" id="Fact001637" format="ixt:numdotdecimal" decimals="0" unitRef="USD">113,848</ix:nonFraction></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1638">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2024-09-30" id="Fact001639" format="ixt:numdotdecimal" decimals="0" unitRef="USD">283,586</ix:nonFraction></td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z5s4qC2zHNf5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z6ep7fcCrZaj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZdzsxWJiFFa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20231231_zWOpxORlarm">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zl4mkYGp12x5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zyLYlPHprnhl" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
    assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2023-12-31_custom_USAMember" id="Fact001646" format="ixt:numdotdecimal" decimals="0" unitRef="USD">14,537,969</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2023-12-31_custom_SwitzerlandMember" id="Fact001647" format="ixt:numdotdecimal" decimals="0" unitRef="USD">1,874,627</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2023-12-31_custom_EliminationMember" id="Fact001648" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">693,424</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AssetsCurrent" contextRef="AsOf2023-12-31" id="Fact001649" format="ixt:numdotdecimal" decimals="0" unitRef="USD">15,719,172</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zgBQMdh5zQ0e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
    assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2023-12-31_custom_USAMember" id="Fact001651" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,810,606</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2023-12-31_custom_SwitzerlandMember" id="Fact001652" format="ixt:numdotdecimal" decimals="0" unitRef="USD">810,437</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2023-12-31_custom_EliminationMember" id="Fact001653" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">6,184,562</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:AssetsNoncurrent" contextRef="AsOf2023-12-31" id="Fact001654" format="ixt:numdotdecimal" decimals="0" unitRef="USD">6,436,481</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zzPHimDZVUQd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zxvsR9qz4eGg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
    liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2023-12-31_custom_USAMember" id="Fact001661" format="ixt:numdotdecimal" decimals="0" unitRef="USD">11,978,244</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2023-12-31_custom_SwitzerlandMember" id="Fact001662" format="ixt:numdotdecimal" decimals="0" unitRef="USD">2,556,124</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(<ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2023-12-31_custom_EliminationMember" id="Fact001663" format="ixt:numdotdecimal" decimals="0" sign="-" unitRef="USD">693,424</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:LiabilitiesCurrent" contextRef="AsOf2023-12-31" id="Fact001664" format="ixt:numdotdecimal" decimals="0" unitRef="USD">13,840,944</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zUyZGD2pldDe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
    liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2023-12-31_custom_USAMember" id="Fact001666" format="ixt:numdotdecimal" decimals="0" unitRef="USD">139</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2023-12-31_custom_SwitzerlandMember" id="Fact001667" format="ixt:numdotdecimal" decimals="0" unitRef="USD">268,698</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1668">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><ix:nonFraction name="us-gaap:LiabilitiesNoncurrent" contextRef="AsOf2023-12-31" id="Fact001669" format="ixt:numdotdecimal" decimals="0" unitRef="USD">268,837</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>


</ix:nonNumeric><p id="xdx_8A5_zadMu3sNH3m" style="margin-top: 0; margin-bottom: 0">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001671" name="us-gaap:DerivativesReportingOfDerivativeActivity"><p id="xdx_80B_eus-gaap--DerivativesReportingOfDerivativeActivity_zlhCvEFriJcb" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 13 &#8211;&#160;WARRANTS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On February 12, 2024, we issued a Common Stock
Purchase Option (the &#8220;Option&#8221;) to&#160;ADI Funding LLC (&#8220;ADI Funding&#8221;) for&#160;<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zZBocyMQ772">$<ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" contextRef="AsOf2024-02-12_custom_ADIFundingLLCMember" id="Fact001672" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span>&#160;that expires on
December 31, 2024, for the right to acquire up to&#160;<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zvAvXXKGMo3c"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" contextRef="From2024-02-122024-02-12_custom_ADIFundingLLCMember" id="Fact001673" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000,000</ix:nonFraction></span>&#160;shares of common stock.&#160;<span id="xdx_905_eus-gaap--DebtInstrumentCallFeature_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zQrDKx1jiZRf"><ix:nonNumeric contextRef="From2024-02-122024-02-12_custom_ADIFundingLLCMember" id="Fact001674" name="us-gaap:DebtInstrumentCallFeature">The exercise price per share of the
common stock under the Option shall be (i) 70% of the VWAP of the common stock during the then 10 Trading Days immediately preceding,
but not including the date of exercise if the VWAP is below $2.00 or (ii) seventy five percent (75%) of the VWAP of the common stock during
the then 10 Trading Days immediately preceding, but not including the date of exercise if the VWAP is equal or above $2.00</ix:nonNumeric></span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span id="xdx_903_eus-gaap--OptionIndexedToIssuersEquitySettlementAlternatives_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zY1IghCP7QD3"><ix:nonNumeric contextRef="From2024-02-122024-02-12_custom_ADIFundingLLCMember" id="Fact001675" name="us-gaap:OptionIndexedToIssuersEquitySettlementAlternatives">ADI Funding has the right and the obligation
to exercise, on a &#8220;cash basis&#8221;, not less than (i) 2,000,000 of the shares of common stock underlying the option not later
than the later of March 31, 2024 or the date on which there is an effective registration statement permitting the resale of the shares
by ADI Funding. From and after the occurrence of the above-referenced exercise, each additional exercise of the Option shall be in an
amount not less than 1,000,000 shares, which shall occur every thirty (30) days and shall be exercised only on a cash basis. ADI Funding&#8217;s
obligation to exercise each specified portion of the Option is subject to the exercise price being not less than $0.11</ix:nonNumeric></span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 21 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->18<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">If the Company issues securities less than the
exercise price of the option, ADI Funding has a right to also use that lesser price in the exercise of its Option. The Option also contains
rights to any Company distributions and consideration in fundamental transactions.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company accounts for warrants as either equity-classified
or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms and applicable authoritative guidance
in FASB ASC 480, <i>Distinguishing Liabilities from Equity</i> (&#8220;ASC 480&#8221;) and ASC 815, <i>Derivatives and Hedging</i> (&#8220;ASC
815&#8221;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#8217;s own common shares and whether the warrant holders could potentially require &#8220;net
cash settlement&#8221; in a circumstance outside of the Company&#8217;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company determined that the warrants had
net cash settlement and categorized the warrants as a liability in the accompanying consolidated financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">A summary of activity regarding warrants
issued as follows:</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001677" name="us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z92jviR5kVp9" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Warrants
    Outstanding</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td><b>&#160;</b></td>
    <td colspan="3"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Weighted Average</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Weighted Average Remaining</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Shares</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Exercise
    Price</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Contractual
    life (in years)</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, December 31, 2023</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20231231_z1gkNL3Hd8t4"><span style="-sec-ix-hidden: xdx2ixbrl1678">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20231231_zo92bgv8fqsl"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2023-12-31" id="Fact001679" format="ixt:zerodash" decimals="INF" unitRef="USDPShares">&#8212;</ix:nonFraction></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_d0_c20231231_zsmjy1feHgU"><span style="-sec-ix-hidden: xdx2ixbrl1680">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240930_zTwaQRVAe3Q3"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" contextRef="From2024-01-01to2024-09-30" id="Fact001681" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">10,000,000</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_d0_c20240101__20240930_zSLtnd749oc9"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" contextRef="From2024-01-01to2024-09-30" id="Fact001682" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.88</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_90C_ecustom--WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod_pp2p2_dtY_c20240101__20240930_zXsNAu4fu8c4"><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" format="ixt-sec:duryear" id="Fact001683" name="IQST:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod">0.88</ix:nonNumeric></span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930_znhcTPKWqxth"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" contextRef="From2024-01-01to2024-09-30" id="Fact001684" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">5,227,273</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240101__20240930_z0We4XViPyle"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" contextRef="From2024-01-01to2024-09-30" id="Fact001685" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.11</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20240101__20240930_z88MclgrMd31"><span style="-sec-ix-hidden: xdx2ixbrl1686">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited/canceled</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20240101__20240930_zGLFnb0NHSi1"><span style="-sec-ix-hidden: xdx2ixbrl1687">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_d0_c20240101__20240930_zZI8azeFVpga"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" contextRef="From2024-01-01to2024-09-30" id="Fact001688" format="ixt:zerodash" decimals="INF" unitRef="USDPShares">&#8212;</ix:nonFraction></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_d0_c20240101__20240930_zwkM7fMRKrel"><span style="-sec-ix-hidden: xdx2ixbrl1689">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, September 30, 2024</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20240930_zggRVGL5Pt33"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" contextRef="AsOf2024-09-30" id="Fact001690" format="ixt:numdotdecimal" decimals="INF" unitRef="Shares">4,772,727</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20240930_zfAmMbVy1Ata"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" contextRef="AsOf2024-09-30" id="Fact001691" format="ixt:numdotdecimal" decimals="INF" unitRef="USDPShares">0.11</ix:nonFraction></span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_pp2p2_dtY_c20240930_zZo9dU9mAUlh"><ix:nonNumeric contextRef="AsOf2024-09-30" format="ixt-sec:duryear" id="Fact001692" name="us-gaap:WarrantsAndRightsOutstandingTerm">0.25</ix:nonNumeric></span></td></tr>
  </table></ix:nonNumeric>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The intrinsic value of the warrants as of September
30, 2024 is approximately&#160;<span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20240930_zp8q43eseNdb">$<ix:nonFraction name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" contextRef="AsOf2024-09-30" id="Fact001693" format="ixt:numdotdecimal" decimals="0" unitRef="USD">253,000</ix:nonFraction></span>. All of the outstanding warrants are exercisable as of September 30, 2024; however, each exercise
is subject to a&#160;beneficial ownership limitation of&#160;<span id="xdx_909_eus-gaap--VariableInterestEntityOwnershipPercentage_c20240101__20240930_zPa4061YO59a"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2024-01-01to2024-09-30" id="Fact001694" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.99</ix:nonFraction>%</span>&#160;of the Company&#8217;s outstanding common stock, which, upon notice,
may be increased to&#160;<span id="xdx_90A_eus-gaap--VariableInterestEntityOwnershipPercentage_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--BeneficialOwnershipLimitationUponNoticeMember_zIbaJHZxhnhd"><ix:nonFraction name="us-gaap:VariableInterestEntityOwnershipPercentage" contextRef="From2024-01-012024-09-30_custom_BeneficialOwnershipLimitationUponNoticeMember" id="Fact001695" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">9.99</ix:nonFraction>%</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Fair Value Assumptions Used in Accounting
for Derivative Liabilities</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">ASC 815 requires we assess the fair market value
of derivative liabilities at the end of each reporting period and recognize any change in the fair market value as other income or expense.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of September 30, 2024.
The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate,
the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could
produce a significantly higher or lower fair value measurement.&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<ix:exclude><!-- Field: Page; Sequence: 22 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->19<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page --></ix:exclude>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024, the estimated
fair values of the liabilities measured on a recurring basis are as follows:</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001697" name="us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zBehjVOO5Oyj" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 50%; text-align: left; padding-left: 5.4pt">Expected term</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 48%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_z3J2tVxPN8y"><ix:nonNumeric contextRef="From2024-09-302024-09-30_srt_MinimumMember" format="ixt-sec:duryear" id="Fact001698" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">0.25</ix:nonNumeric></span> - <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zr0M4vOICknk"><ix:nonNumeric contextRef="From2024-09-302024-09-30_srt_MaximumMember" format="ixt-sec:duryear" id="Fact001699" name="us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">0.65</ix:nonNumeric></span> years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">Expected average volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zzebYFToNrR4"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" contextRef="From2024-09-302024-09-30_srt_MinimumMember" id="Fact001700" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">78</ix:nonFraction>%</span> - <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zZOZfPQf4kY6"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" contextRef="From2024-09-302024-09-30_srt_MaximumMember" id="Fact001701" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">118</ix:nonFraction>%</span> </span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zlT9ftOI0bi8"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" contextRef="From2024-09-302024-09-30_srt_MinimumMember" id="Fact001702" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">4.73</ix:nonFraction>%</span> - <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zt78sdNdT545"><ix:nonFraction name="us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" contextRef="From2024-09-302024-09-30_srt_MaximumMember" id="Fact001703" format="ixt:numdotdecimal" decimals="INF" scale="-2" unitRef="Pure">5.44</ix:nonFraction>%</span> </span></td></tr>
  </table></ix:nonNumeric>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table summarizes the changes in
the derivative liabilities during the nine months ended September 30, 2024:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001705" name="us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock"><table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zk4unjkukX8" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><b>Fair Value Measurements Using Significant Observable
    Inputs (Level 3)</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td colspan="3" style="font-size: 11pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">Balance - December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20231231_z6XgEL1TCSY8"><span style="-sec-ix-hidden: xdx2ixbrl1706">&#8212;</span></span>&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as cash received</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 18%; text-align: right"><span id="xdx_900_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20240101__20240930_z6TyCYGW4efg"><ix:nonFraction name="us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" contextRef="From2024-01-01to2024-09-30" id="Fact001707" format="ixt:numdotdecimal" decimals="0" unitRef="USD">100,000</ix:nonFraction></span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Exercise on issuance of common stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_901_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20240101__20240930_zJq0YcV7D8Cl"><ix:nonFraction name="IQST:ResolutionOfDerivativeLiabilitiesValue" contextRef="From2024-01-01to2024-09-30" id="Fact001708" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">885,843</ix:nonFraction></span></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Change in fair value of the warrant</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20240101__20240930_zXmjj8DqxGUd"><ix:nonFraction name="us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" contextRef="From2024-01-01to2024-09-30" id="Fact001709" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">1,063,789</ix:nonFraction></span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Balance - September 30, 2024</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20240930_zhYYUkAumSif"><ix:nonFraction name="us-gaap:DerivativeFairValueOfDerivativeNet" contextRef="AsOf2024-09-30" id="Fact001710" format="ixt:numdotdecimal" decimals="0" scale="0" unitRef="USD">277,946</ix:nonFraction></span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table></ix:nonNumeric>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

</ix:nonNumeric><ix:nonNumeric contextRef="From2024-01-01to2024-09-30" escape="true" id="Fact001712" name="us-gaap:SubsequentEventsTextBlock"><p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zKIhoGMJNT9l" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 14 &#8211; SUBSEQUENT EVENTS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Subsequent to September 30, 2024, and through
the date that these financials were made available, the Company had the following subsequent events:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On May 10, 2024, the Company entered into a Purchase
Company Agreement with Omar Luna and Lynk Holding LLC (together, the &#8220;Seller&#8221;) concerning the sale by Seller and the purchase
by us of 51% of the membership interests the Seller holds in Lynk Telecom, LLC, a Virginia limited liability company. The Company subsequently
elected to halt the due diligence and there are no assurances that the proposed deal will close as planned.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On October 18, 2024, we entered into a Memorandum
of Understanding (the &#8220;Agreement&#8221;) with M2B Funding Corp. to extend the maturity date on three promissory notes in exchange
for stock consideration. Pursuant to the Agreement, the following promissory notes were extended by 12 months from their original date
of maturity:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr>
    <td style="vertical-align: bottom; width: 35pt; text-align: justify; line-height: 107%">&#160;</td>
    <td style="vertical-align: top; width: 10pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">First Note: Originally due January 1, 2025, with an outstanding amount of $1,888,888.89, now extended to January 1, 2026.</span></td>
    <td style="width: 10pt">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%">&#160;</td>
    <td style="vertical-align: top; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Second Note: Originally due March 12, 2025, with an outstanding amount of $1,111,111.11, now extended to March 12, 2026.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%">&#160;</td>
    <td style="vertical-align: top; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Third Note: Originally due March 25, 2025, with an outstanding amount of $555,555.56, now extended to March 25, 2026.</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">In consideration for this extension, we agreed
to issue 646,467 restricted common shares to M2B Funding Corp.</p>

</ix:nonNumeric><p id="xdx_81A_zzgNYnLv5f78" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 23 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->20<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 0 8pt; text-align: justify">On November 1, 2024, we entered into a
binding Memorandum of Understanding (the &#8220;Agreement&#8221;) with Mr. Ralf Koehler ("Ralf"), SwissLink Carrier Ltd., ("SwissLink")
and Impact Trading &amp; Consulting LLC ("Impact") for the purpose of outlining the understanding regarding the exchange of
49% ownership in SwissLink for our shares. Pursuant to the Agreement, the parties agreed that the execution of the final agreement will
be subject to mutual consent and negotiations based on the terms already agreed below:</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse"><tr style="vertical-align: top">
<td style="width: 35pt"/><td style="width: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The agreed valuation to purchase
Ralf&#8217;s 49% ownership interest in SwissLink is set at $750,000 USD.</span></td>
    <td style="width: 10pt">&#160;</td></tr>
<tr style="vertical-align: top">
<td/><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The term of this agreement will
be for five (5) years plus six (6) months (&#8220;Termination Date&#8221;), commencing on the date of the execution of the final agreement
("Final Agreement").</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
<td/><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Ownership will be transferred
from Ralf to us in tranches, with each tranche comprising up to 10% of ownership per year.</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
<td/><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The option to execute each tranche
can be initiated by Ralf within each one-year period through the submission of a "trigger letter" by e-mail to us. If Ralf does
not exercise his right to trigger the agreement during any year, we reserve the right to initiate the tranche execution at any point thereafter.</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
<td/><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Share Calculation: The number
of iQSTEL shares to be provided in exchange for each tranche will be determined based on the lowest closing price of iQSTEL shares over
the 90 days preceding the delivery of the trigger letter.</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
<td/><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Discount: Ralf will receive
a 20% discount on the above calculated share price; provided however, that the above calculated share price, without the discount, shall
count toward the purchase price in determining whether Ralf has received the full $750,000 USD valuation for his 49% ownership interest
in SwissLink.</span></td>
    <td>&#160;</td></tr>
<tr style="vertical-align: top">
<td/><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">If, after the execution of all
tranches, Ralf has not received the full $750,000 USD valuation, we or our legal successor will pay the difference in cash until the full
valuation is realized based on the Weighted Volume Average Price (WVAP) of our shares for the last 15 trading days prior to the Termination
Date for shares still in Ralf's possession, and/or the actual selling price for shares already sold by Ralf.&#160;</span></td>
    <td>&#160;</td></tr><tr style="vertical-align: top">
<td>&#160;</td><td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="text-align: justify">&#160;</td>
    <td>&#160;</td></tr>
                        </table>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt 8pt; text-align: justify">In addition, under the Agreement, Impact
agreed to render advisory services up to 60 hours per month to SwissLink and ETELIX, our wholly owned subsidiary, at 8,000 CHF per month
(excluding VAT) for a maximum of two years.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt 8pt; text-align: justify">Next, SwissLink acknowledges a debt of
200,000 CHF owed to Ralf, which will be repaid in monthly installments of 8,000 CHF until the debt is fully repaid.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt 8pt; text-align: justify">Finally, Ralf will continue to grant SwissLink
non-exclusive access to the VAMP platform, with the same cost and expense structure as outlined in the Share Purchase Agreement between
iQSTEL and Ralf, dated April 1, 2019.</p>

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


<!-- Field: Page; Sequence: 24 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center">F-<!-- Field: Sequence; Type: Arabic; Name: PageNo -->21<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><span id="a_002"></span>Item 2. Management&#8217;s Discussion and Analysis
of Financial Condition and Results of Operations </b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt 12pt; text-align: justify"><b>Forward-Looking Statements</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">This quarterly report contains forward-looking statements.
Forward-looking statements are projections of events, revenues, income, future economic performance or management&#8217;s plans and objectives
for our future operations. In some cases, you can identify forward-looking statements by terminology such as &#8220;may&#8221;, &#8220;should&#8221;,
&#8220;expects&#8221;, &#8220;plans&#8221;, &#8220;anticipates&#8221;, &#8220;believes&#8221;, &#8220;estimates&#8221;, &#8220;predicts&#8221;,
&#8220;potential&#8221; or &#8220;continue&#8221; or the negative of these terms or other comparable terminology. These statements are
only predictions and involve known and unknown risks, uncertainties and other factors, including the risks in the section entitled &#8220;Risk
Factors&#8221; and the risks set out below, any of which may cause our or our industry&#8217;s actual results, levels of activity, performance
or achievements to be materially different from any future results, levels of activity, performance or achievements expressed or implied
by these forward-looking statements. These risks include, by way of example and not in limitation:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">the
                                            uncertainty of profitability based upon our history of losses; </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">legislative
                                            or regulatory changes concerning telecommunications; </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">risks
                                            related to failure to obtain adequate financing on a timely basis and on acceptable terms;
                                            </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">risks
                                            related to our operations and uncertainties related to our business plan and business strategy;
                                            </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">changes
                                            in economic conditions;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">uncertainty
                                            with respect to intellectual property rights, protecting those rights and claims of infringement
                                            of other&#8217;s intellectual property; </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">competition;
                                            and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">cybersecurity
                                            concerns.</span></td></tr></table>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 10pt">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">This list is not an exhaustive list of the factors
that may affect any of our forward-looking statements. These and other factors should be considered carefully, including those contained
in our Annual Report on Form 10-K under &#8220;Risk Factors&#8221; for the year ended December 31, 2023, and readers should not place
undue reliance on our forward-looking statements. Forward looking statements are made based on management&#8217;s beliefs, estimates and
opinions on the date the statements are made, and we undertake no obligation to update forward-looking statements if these beliefs, estimates
and opinions or other circumstances should change. Although we believe that the expectations reflected in the forward-looking statements
are reasonable, we cannot guarantee future results, levels of activity, performance or achievements. Except as required by applicable
law, including the securities laws of the United States, we do not intend to update any of the forward-looking statements to conform these
statements to actual results.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white"><br/>
iQSTEL Inc. (www.iqstel.com) is a technology company with a presence in 20 countries and over 100 employees that offers leading-edge services
through its four business divisions in the telecommunications, electric vehicle (EV), fintech, and AI-enhanced metaverse industries. Our
presence is global, with offices in Miami, Venezuela, Argentina, UK, Switzerland, Turkey, and Dubai, we target diverse and high-growth
markets. We maintain more than 400 high value network interconnections around the world, delivering international voice, SMS, and connectivity
services that form the core of our business. The company&#8217;s strategy focuses on leveraging synergies between its 11 subsidiaries
to drive innovation and capture emerging opportunities.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">Our Telecom Division, which
represents the majority of current operations and which also represents the source for all of our revenues for the financial periods presented,
offers VoIP, SMS, proprietary Internet of Things (IoT) solutions (www.iotsmartgas.com and www.iotsmarttank.com), and international fiber-optic
connectivity through its subsidiaries: Etelix (www.etelix.com), SwissLink Carrier (www.swisslink-carrier.com), Smartbiz Telecom (www.smartbiztel.com),
Whisl Telecom (www.whisl.com), IoT Labs (www.iotlabs.mx), QGlobal SMS (www.qglobalsms.com), and QXTEL Limited (www.qxtel.com).</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<!-- Field: Page; Sequence: 25; Section: Part A; Options: NewSection; Value: 4 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->4<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white"></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">Also under the Telecom Division,
our developing BlockChain Platform Business Line (www.itsbchain.com) offers our proprietary Mobile Number Portability Application (MNPA)
to serve the in-country portability needs through its subsidiary, itsBchain.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">Our developing Fintech Business
Line (www.globalmoneyone.com) (www.maxmo.vip) offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account (No SSN Needed),
Mobile App/Wallet (Remittances, Mobile Top Up). Our Fintech subsidiary, Global Money One, is to provide immigrants access to reliable
financial services that makes it easier to manage their money and stay connected with their families back home.&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">Our developing Electric Vehicle
(EV) Business Line (www.evoss.net) offers electric motorcycles for work and recreational use in the USA, Spain, Portugal, Panama, Colombia,
and Venezuela. EVOSS is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in the family.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">Our developing Artificial
Intelligence (AI)-Enhanced Metaverse Division (information and content) (www.realityborder.com) is currently developing a groundbreaking
white-label solution designed specifically for corporations, businesses, and the telecommunications industry. Delivering a full suite
of immersive content services, creating a comprehensive virtual experience that can be accessed through the Web or our proprietary mobile
apps. The features include up to four simultaneous video screens for versatile content presentation, various virtual halls such as the
main hall, home hall, auditorium, exhibition space, shopping center, and meeting rooms. Stands for mobile application downloads, clickable
gates for immediate purchasing, and direct communication tools are seamlessly integrated to foster collaboration, engagement, and interactivity.
It goes beyond traditional virtual spaces by utilizing cutting-edge AI technology. This ensures video conferencing and real-time communication
with other users within the Metaverse, offering our customers a collective and fully immersive experience that caters to diverse needs
such as content acquisition, entertainment, and shared virtual experiences. It is a future-ready platform that encourages creativity,
connectivity, and collaboration like never before.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">Our developing metaverse
leverages advanced AI to introduce Non-Player Characters (NPCs) that significantly enhance user engagement and functionality within virtual
environments. These NPCs are not mere static elements; rather, they are powered by OpenAI's latest language models, enabling dynamic interaction
with users. This AI-driven interaction allows NPCs to serve as sales and brand assistants, guiding users through immersive experiences
that can extend to purchasing products from external websites. Furthermore, these intelligent agents can control access to gated spaces
within the metaverse based on user interactions, showcasing a personalized approach to user experience.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">A key innovation in our AI
implementation is the NPCs' ability to autonomously make decisions based on their understanding of user interactions. This is achieved
through state-of-the-art natural language processing and understanding capabilities, which are supported in seven languages. Additionally,
our NPCs utilize advanced text-to-speech and speech-to-text technologies to facilitate seamless communication with users across diverse
linguistic backgrounds. The incorporation of "function call" features further enhances the NPCs' ability to perform complex
tasks and interact meaningfully with the environment and the users.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">Our reference to our technology
as "cutting-edge" is grounded in our commitment to continuous improvement and innovation. We consistently integrate the latest
advancements in AI, particularly in the areas of chatbots, language understanding, and user interaction technologies. This ensures that
our metaverse remains at the forefront of AI application in virtual spaces, offering an unparalleled user experience that goes beyond
traditional virtual environments.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; text-indent: 0.5in; background-color: white">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">We are currently in an advanced
phase of development, with ongoing enhancements to AI functionalities and user interaction models. Our team is dedicated to exploring
and implementing the latest AI technologies to ensure that our metaverse remains a leading example of innovation in virtual space technology.</p>

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

<p style="font: 10pt/10.7pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify; background-color: white">The information contained
on our websites is not incorporated by reference into this prospectus and should not be considered part of this or any other report filed
with the SEC.</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="font-variant: small-caps"><b>&#160;&#160;</b></span></p>

<!-- Field: Page; Sequence: 26 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->5<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="font-variant: small-caps"><b>&#160;</b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="font-variant: small-caps"><b></b></span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>Results of Operations</b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Our total revenue reported for the three months ended
September 30, 2024 was $54,249,614, compared with $39,757,203 for the three months ended September 30, 2023. These numbers reflect an
increase of 36.45% quarter over quarter on our consolidated revenues. Our total revenue reported for the nine months ended September 30,
2024 was $184,346,412, compared with $97,248,561 for the nine months ended September 30, 2023. These numbers reflect an increase of 89.56%
year over year on our consolidated revenues.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">When looking at the numbers by subsidiary, we have
the following breakout for the three and nine months ended September 30, 2024 compared to the three and nine months ended September 30,
2023:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Revenue for the Three Months Ended September</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Revenue for the Nine Months Ended September</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Subsidiary</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt">Etelix.com USA, LLC</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">9,781,863</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">10,344,008</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">43,124,776</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">25,635,273</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">SwissLink Carrier AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,048,201</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,498,054</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,157,073</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,179,569</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">QGlobal LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">290,256</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">462,331</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,119,332</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">780,934</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">IoT Labs LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,738,854</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">20,802,592</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">70,525,343</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">53,279,140</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Smartbiz Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,145,464</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,915,218</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,321,777</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,102,902</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Whisl Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">648,316</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">866,406</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,558,314</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,400,087</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">QXTEL Limited</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">17,202,173</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 12pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 12pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 12pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 12pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">48,676,228</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Inter-company sales</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(605,513</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,131,406</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,136,431</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,129,344</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">54,249,614</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">39,757,203</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">184,346,412</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">97,248,561</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The continued growth of our revenue is the result
of the development of our business strategy, which includes the strengthening of our commercial and operating activities and the synergies
among all our subsidiaries.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Cost of Revenues</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Our total cost of revenues for the three months ended
September 30, 2024 increased to $52,229,695, compared with $38,728,682 for the three months ended September 30, 2023. Our total cost of
revenues for the nine months ended September 30, 2024 increased to $178,737,687, compared with $94,218,838 for the nine months ended September
30, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">When looking at the numbers by subsidiary, we have
the following breakout for the three and nine months ended September 30, 2024 compared to the three and nine months ended September 30,
2023:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Cost of Revenue for the Three Months Ended September</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Cost of Revenue for the Nine Months Ended September</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Subsidiary</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: left; padding-left: 5.4pt">Etelix.com USA, LLC</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">9,628,110</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">10,224,778</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">42,690,403</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">25,364,275</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">SwissLink Carrier AG</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">822,313</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,266,475</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,542,555</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,568,774</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">QGlobal LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">236,530</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">306,745</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">817,913</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">516,018</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">IoT Labs LLC</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,352,526</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">20,575,212</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">69,379,146</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">52,665,861</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Smartbiz Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,894,823</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,697,793</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,622,745</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">13,435,881</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Whisl Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">502,365</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">789,056</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,992,459</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,797,373</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">QXTEL Limited</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">16,165,752</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">46,596,108</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Inter-company sales</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(372,724</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,131,377</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,903,642</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,129,344</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">52,229,695</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">38,728,682</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">178,737,687</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">94,218,838</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Our cost of revenues consists of direct charges
from vendors that the Company incurs to deliver services to its customers. These costs primarily consist of usage charges for calls and
SMS terminated in vendor&#8217;s network.</p>

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

<!-- Field: Page; Sequence: 27 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->6<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The behavior in the costs shows a logical correlation
with the behavior of the revenue commented above. We have reached a higher volume of sales and every additional unit sold (minutes and
SMS) has its corresponding termination cost.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The gross profit for the three months ended September
30, 2024 increased to $2,019,919 from $1,028,521 for the same period of year 2023. For the nine months ended September 30, 2024 the gross
profit increased to $5,608,725 from $3,029,723 for the same period of year 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">It is important to remark on the evolution of the
Gross Profit expressed as a percentage of Revenue. It went up to 3.72% for the three months ended September 2024 from 2.58% for the same
period of 2023, but also from 2.75% for the three months ended June 30, 2024.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Operating Expenses</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Operating expenses increased to $2,076,472 for the
three months ended September 30, 2024 from $957,768 for the three months ended September 30, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Operating expenses increased to $6,144,677 for the
nine months ended September 30, 2024 from $3,529,218 for the nine months ended September 30, 2023. The details by major category for the
nine months ended September 30, 2024 and 2023 is reflected in the table below:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 9.5pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: bold 9.5pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Nine Months Ended</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">September 30,</p></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Salaries, Wages and Benefits</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">2,351,471</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">1,218,946</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Technology</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">879,182</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">273,786</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Professional Fees</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,072,816</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">821,780</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Legal and Regulatory</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">180,221</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">168,908</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Bad Debt Expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,801</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,344</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Travel and Events</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">167,757</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">119,845</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Public Cost</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">93,646</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,526</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Advertising</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">659,784</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">535,193</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-indent: -4pt; padding-left: 5.4pt">Insurances</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">41,576</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">10,543</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Bank Services and Fees</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">127,594</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">44,136</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Financial Costs</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">43,772</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; text-indent: -4pt; padding-left: 5.4pt">Depreciation and Amortization</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">104,061</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">103,246</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -4pt; padding-left: 5.4pt">Office, Facility and Other</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">311,511</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">172,020</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">&#160;Sub Total</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,035,192</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,498,273</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-indent: -4pt; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; text-indent: -4pt; padding-left: 5.4pt">Stock-based compensation</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">109,485</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">30,945</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; text-indent: -4pt; padding-left: 5.4pt">Total Operating Expense</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">6,144,677</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">3,529,218</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The main reasons for the overall increase in operating
expenses for the nine months ended September 30, 2024 compared to the same period of 2023 is due to the increase in salaries, wages and
benefits; technology; the professional fees; office, facilities and other.</p>

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

<!-- Field: Page; Sequence: 28 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->7<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As it can be seen in the table below, where
operating expenses are shown by subsidiary, 56% of the total increase in operating expenses is due to the inclusion of QXTEL, which was
not part of the group of companies in year 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">When looking at the numbers by subsidiary,
we have the following breakout for the nine months ended September 30, 2024 compared to the nine months ended September 30, 2023:</p>

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

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="11" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"><p style="margin-top: 0; margin-bottom: 0">Nine Months Ended</p>
                                                                                <p style="margin-top: 0; margin-bottom: 0">September 30,</p></td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Difference</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 46%">iQSTEL</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">2,024,621</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">1,346,415</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 11%; text-align: right">678,206</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">Etelix</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">297,124</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">256,616</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">40,508</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">Swisslink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">701,427</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">562,310</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">139,117</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif">ItsBchain</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">14,582</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">28,945</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-14,363</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif">QGlobal</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">405,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">184,698</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">220,577</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">IoT Labs</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">190,179</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">112,033</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">78,146</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Global Money One</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">550</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">47,759</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">-47,209</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Smartbiz Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">684,061</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">526,079</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">157,982</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">Whisl Telecom</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">645,639</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">464,363</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">181,276</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">QXTEL Limited</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,414,008</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,414,008</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt">Inter-company eliminations</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">&#8212;&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">-232,789</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">6,144,677</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">3,529,218</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right">2,615,459</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Operating Income</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company had an operating loss of $56,553 for the
three months ended September 30, 2024 compared with operating income of $70,753 for the three months ended September 30, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company had an operating loss of $535,952 for
the nine months ended September 30, 2024 compared with an operating loss of $499,495 for the nine months ended September 30, 2023</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Our Telecom Division, the division presently generating
revenue, has positive operating income when presented separately from the rest of our Company. The expenses of our pre-revenue companies
are set at the minimum required to finish the development of the product/services prior to market launch. When comparing the tables below,
we can see a tremendous evolution of our telecom division comparing the revenues, gross profit and operating income for the three and
nine months ended September 30, 2024 versus the same periods of year 2023. As we have indicated on several occasions, our strategy is
to strengthen our telecommunications division so that it can serve as a lever for the development of new lines of business.</p>

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

<table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; font-weight: bold; text-align: center"><span style="font-size: 10pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Telecom
    Division</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Pre-revenue
    companies</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">iQSTEL</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Consolidated</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; font-weight: bold; text-align: center"><span style="font-size: 10pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Three
    Months Ended September 30, 2024</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Nine
    Months Ended September 30, 2024</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Three
    Months Ended September 30, 2024</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Nine
    Months Ended September 30, 2024</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Three
    Months Ended September 30, 2024</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Nine
    Months Ended September 30, 2024</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Three
    Months Ended September 30, 2024</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Nine
    Months Ended September 30, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; padding-left: 5.4pt"><span style="font-size: 10pt">Revenues</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">54,249,614</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">184,346,412</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">54,249,614</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">184,346,412</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-size: 10pt">Cost of revenue</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">52,229,695</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">178,737,687</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">52,229,695</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">178,737,687</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt"><span style="font-size: 10pt">Gross profit</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">2,019,919</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">5,608,725</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">2,019,919</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">5,608,725</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt; padding-left: 5.4pt"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt"><span style="font-size: 10pt">Operating expenses</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-size: 10pt">General and administration</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">1,471,644</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">4,104,924</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">348</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">15,132</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">604,480</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">2,024,621</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">2,076,472</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">6,144,677</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt"><span style="font-size: 10pt">Total Operating Expenses</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">1,471,644</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">4,104,924</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">348</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">15,132</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">604,480</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">2,024,621</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">2,076,472</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">6,144,677</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"><span style="font-size: 10pt">Operating&#160;&#160;income/(loss)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">548,274</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">1,503,801</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(348</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(15,132</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(604,480</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(2,024,621</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(56,553</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(535,952</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td></tr>
  </table>


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

<!-- Field: Page; Sequence: 29 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->8<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

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

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

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

<table cellpadding="0" cellspacing="0" style="font: 8pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; font-weight: bold"><span style="font-size: 10pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Telecom
    Division</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Pre-revenue
    companies</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">iQSTEL</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Consolidated</span></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt; font-weight: bold"><span style="font-size: 10pt">&#160;</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Three
    Months Ended September 30, 2023</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Nine
    Months Ended September 30, 2023</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Three
    Months Ended September 30, 2023</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Nine
    Months Ended September 30, 2023</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Three
    Months Ended September 30, 2023</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Nine
    Months Ended September 30, 2023</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Three
    Months Ended September 30, 2023</span></td><td style="font-weight: bold; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"><span style="font-size: 10pt">Nine
    Months Ended September 30, 2023</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 28%; padding-left: 5.4pt"><span style="font-size: 10pt">Revenues</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">39,757,203</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">97,248,561</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">39,757,203</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 2%"><span style="font-size: 10pt">&#160;</span></td>
    <td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="width: 5%; text-align: right"><span style="font-size: 10pt">97,248,561</span></td><td style="width: 1%; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-size: 10pt">Cost of revenue</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">38,728,682</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">94,218,838</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">38,728,682</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">94,218,838</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt"><span style="font-size: 10pt">Gross profit</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">1,028,521</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">3,029,723</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">&#8212;&#160;&#160;</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">1,028,521</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">3,029,723</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt; padding-left: 5.4pt"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt"><span style="font-size: 10pt">Operating expenses</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-size: 10pt">General and administration</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">645,260</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">2,106,099</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">(6,114</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">76,704</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">318,622</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">1,346,415</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">957,768</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; text-align: right"><span style="font-size: 10pt">3,529,218</span></td><td style="padding-bottom: 1pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt"><span style="font-size: 10pt">Total Operating Expenses</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">645,260</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">2,106,099</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">(6,114</span></td><td style="text-align: left"><span style="font-size: 10pt">)</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">76,704</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">318,622</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">1,346,415</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">957,768</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td><span style="font-size: 10pt">&#160;</span></td>
    <td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="text-align: right"><span style="font-size: 10pt">3,529,218</span></td><td style="text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt; padding-bottom: 1pt; padding-left: 5.4pt"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="font-size: 11pt; padding-bottom: 1pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 1pt solid; font-size: 11pt; text-align: right"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 1pt; font-size: 11pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"><span style="font-size: 10pt">Operating&#160;&#160;income/(loss)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">383,261</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">923,625</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">6,114</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(76,704</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(318,622</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(1,346,415</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">70,753</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="padding-bottom: 2.5pt"><span style="font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; text-align: left"><span style="font-size: 10pt">&#160;</span></td><td style="border-bottom: Black 2.5pt double; text-align: right"><span style="font-size: 10pt">(499,495</span></td><td style="padding-bottom: 2.5pt; text-align: left"><span style="font-size: 10pt">)</span></td></tr>
  </table>


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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Other Expenses/Other Income</i></b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">We had other expenses of $2,646,275 for the nine months
ended September 30, 2024, as compared with other income of $224,938 for the same period ended 2023. The difference between the compared
periods is primarily in due to a change in fair value of derivative liabilities of $(1,063,789); and Interest Expense of $(1,533,820).</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Net Income/Loss</i></b></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company finished the three months ended September
30, 2024 with a net loss of $773,004, as compared to a net income $45,909 during the three months ended September 30, 2023. The Company
finished the nine months ended September 30, 2024 with a loss of $3,317,107, as compared to a loss of $274,557 during the nine months
ended September 30, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The net results of the periods reported are highly
impacted by the expenses in the holding entity (iQSTEL), which has a high component of interest and other financial expenses related to
the funds borrowed for the acquisition of QXTEL Limited.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">As of September 30, 2024, we had total current assets
of $19,664,986 and current liabilities of $24,066,234, resulting in a negative working capital of $4,401,248. This compares with a positive
working capital of $1,878,228 at December 31, 2023.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Our operating activities used $2,526,651 in the nine
months ended September 30, 2024 as compared with $434,701 used in operating activities in the nine months ended September 30, 2023.</p>

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

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Investing activities used $2,950,367 for the
nine months ended September 30, 2024 as compared with $340,583 used in investing activities in the nine months ended September 30, 2023.
Use of funds in investing activities were primarily for the acquisition of subsidiary (QXTEL) for $2,730,121.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Financing activities provided $6,239,489 in the nine
months ended September 30, 2024 compared with $1,454,756 provided in the nine months ended September 30, 2023. Our positive financing
cash flow in 2024 was largely the result of the proceeds from convertible notes of $3,997,500, funds used in the acquisition of QXTEL.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">We intend to
fund operations through increased sales and debt and/or equity financing arrangements to strengthen our liquidity and capital resources.
We also plan to seek additional financing in a private equity offering to secure funding for operations. There can be no assurance that
we will be successful in raising additional funding. If we are not able to secure additional funding, the implementation of our business
plan will be impaired. There can be no assurance that such additional financing will be available to us on acceptable terms or at all.</span></p>

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

<!-- Field: Page; Sequence: 30 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->9<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

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

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Although our operations are influenced by general
economic conditions, we do not believe that inflation had a material effect on our results of operations during the nine-month period
ended September 30, 2024.</p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="letter-spacing: -0.1pt; background-color: white">A
&#8220;critical accounting policy&#8221; is one which is both important to the portrayal of a company&#8217;s financial condition and
results, and requires management&#8217;s most difficult, subjective or complex judgments, often as a result of the need to make estimates
about the effect of matters that are inherently uncertain.</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="letter-spacing: -0.1pt">&#160;</span></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="letter-spacing: -0.1pt; background-color: white">Our accounting policies are discussed in detail in the footnotes to our Annual Report on Form 10-K for the year ended December
31, 2023 and in the footnotes to our financial statements included in this Quarterly Report on Form 10-Q for the nine months ended September
30, 2024. We consider our critical accounting policies to be those related to warrant accounting and complex debt instruments,
allowance for doubtful accounts, valuation of long-lived assets, and income taxes. Management bases its estimates and judgments on historical
experience and other factors that are believed to be reasonable under the circumstances. Actual results may differ from these estimates
under different assumptions or conditions. See the Consolidated Financial Statements in this Quarterly Report for a complete discussion
of our significant accounting policies.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>Off Balance Sheet Arrangements </b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">As of September 30, 2024, there were no off-balance
sheet arrangements.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>Recent Accounting Pronouncements</b></p>

<p style="font: 11pt Calibri, Helvetica, Sans-Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">We do not expect the adoption of recently issued accounting
pronouncements to have a significant impact on our results of operation, financial position, or cash flow.</p>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><span id="a_003"></span>Item 3. &#160;Quantitative and Qualitative Disclosures
About Market Risk</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">We are a smaller reporting company and are not required
to provide the information under this item pursuant to Regulation S-K.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><span id="a_004"></span>Item 4. &#160;Controls and Procedures </b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Disclosure Controls and Procedures&#160;-&#160;</i></b>Our
management, with the participation of our Chief Executive Officer and Chief Financial Officer, has evaluated the effectiveness of our
disclosure controls and procedures (as such term is defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934,
as amended (the &#8220;Exchange Act&#8221;) as of the end of the period covered by this report.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">These controls are designed to ensure that information
required to be disclosed in the reports we file or submit pursuant to the Securities Exchange Act of 1934 is recorded, processed, summarized
and reported within the time periods specified in the rules and forms of the Securities and Exchange Commission, and that such information
is accumulated and communicated to our management, including our CEO and CFO, as appropriate, to allow timely decisions regarding required
disclosure.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Based on this evaluation, our CEO and CFO have concluded
that our disclosure controls and procedures were ineffective as of September 30, 2024. <span style="background-color: white">Our management
identified the following material weaknesses in our internal control over financial reporting, which are indicative of many small companies
with small staff: (i) inadequate segregation of duties and effective risk assessment; and (ii) insufficient written policies and procedures
for accounting and financial reporting with respect to the requirements and application of both US GAAP and SEC guidelines.</span></p>

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



<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">We believe that our financial statements
presented in this quarterly report on Form 10-Q fairly present, in all material respects, our financial position, results of operations,
and cash flows for all periods presented herein.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Inherent Limitations</i></b>&#160;-<b><i>&#160;</i></b>Our
management, including our Chief Executive Officer and Chief Financial Officer, do not expect that our disclosure controls and procedures
will prevent all error and all fraud. A control system, no matter how well conceived and operated, can provide only reasonable, not absolute,
assurance that the objectives of the control system are met. The design of any system of controls is based in part upon certain assumptions
about the likelihood of future events, and there can be no assurance that any design will succeed in achieving its stated goals under
all potential future conditions. Further, the design of a control system must reflect the fact that there are resource constraints, and
the benefits of controls must be considered relative to their costs. Because of the inherent limitations in all control systems, no evaluation
of controls can provide absolute assurance that all control issues and instances of fraud, if any, within our company have been detected.
These inherent limitations include the realities that judgments in decision-making can be faulty, and that breakdown can occur because
of simple error or mistake. In particular, many of our current processes rely upon manual reviews and processes to ensure that neither
human error nor system weakness has resulted in erroneous reporting of financial data.</p>

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

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Changes in Internal Control over Financial
Reporting</i></b>&#160;- There were no changes in our internal control over financial reporting during the nine-month period ended September
30, 2024, which were identified in conjunction with management&#8217;s evaluation required by paragraph (d) of Rules 13a-15 and 15d-15
under the Exchange Act, that have materially affected, or are reasonably likely to materially affect, our internal control over financial
reporting.</p>
<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt"><b></b></p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<!-- Field: Page; Sequence: 32 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>&#160;&#160;</b></p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: center"><b>PART II &#8211; OTHER INFORMATION</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><b><span id="a_005"></span>Item 1. Legal Proceedings</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt">We are not a party to any material pending legal proceedings. We are not
aware of any pending legal proceeding to which any of our officers, directors, or any beneficial holders of 5% or more of our voting securities
are adverse to us or have a material interest adverse to us.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><b>Item 1A: Risk Factors</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In addition to the other information set forth in
this Quarterly Report on Form 10-Q, carefully consider the risk factors described under the heading &#8220;Part I &#8211; Item 1A. Risk
Factors&#8221; in our most recent Annual Report on Form 10-K for the fiscal year ended December 31, 2023. Such risks described are not
the only risks facing us. Additional risks and uncertainties not currently known to us, or that our management currently deems to be immaterial,
also may adversely affect our business, financial condition, and/or operating results. There have been no material changes to those risk
factors since their disclosure in our most recent Annual Report on Form 10-K.</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt"><b>Item 2. Unregistered Sales of Equity Securities and Use of Proceeds</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The information set forth below relates to our issuances
of securities without registration under the Securities Act of 1933.</p>

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

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">During the nine months ended September 30, 2024,
the Company issued&#160;14,047,021&#160;shares of common stock, valued at fair m<span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">arket
value on issuance as follows:</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">450,000
                                            shares for compensation to our directors valued at $109,485</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,770,000
                                            shares for settlement of debt valued at $279,660 </span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,535,354
                                            shares in conjunction with convertible notes valued at $597,777; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">5,227,273
                                            shares for exercise of warrants for $575,000</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"/><td style="width: 0.25in"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">3,064,394
                                            shares for conversion of debt of $337,083</span></td></tr></table>

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt"><b><span id="a_006"></span>Item 3. Defaults upon Senior Securities</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt">None</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt"><b>Item 4. Mine Safety Disclosures</b></p>

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

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

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt"><b>Item 5. Other Information</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt">None</p>

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

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 10pt">&#160;</p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 10pt"><b><span id="a_007"></span>Item 6. Exhibits</b></p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt 10pt">&#160;</p>

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; border-collapse: collapse">
<tr style="background-color: white">
    <td style="text-align: left; width: 8%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="width: 92%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Exhibit Number</span></b></span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b><span style="text-decoration: underline">Description
        of Exhibit</span></b></span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex31_1.htm">Certification of Chief Executive Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</a></span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">31.2</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex31_2.htm">Certification of Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 302 of the Sarbanes-Oxley Act of 2002</a></span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="text-align: left; text-indent: 0pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">32.1</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><a href="ex32_1.htm">Certification of Chief Executive Officer and Chief Financial Officer pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002</a></span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">101**</span></td>
    <td><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">The following materials from the Company&#8217;s Quarterly
    Report on Form 10-Q for the quarter ended June 30, 2023 formatted in Extensible Business Reporting Language (XBRL).</span></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td><p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">**Provided
    herewith</span></p></td></tr>
<tr style="vertical-align: top; background-color: white">
    <td style="text-align: left">&#160;</td>
    <td>&#160;</td></tr>
</table>

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

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

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

<!-- Field: Page; Sequence: 33 -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->10<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <div style="break-before: page; margin-top: 6pt; margin-bottom: 6pt"><p style="margin: 0pt"><a href="#toc" title="Table of Contents">Table of Contents</a>&#160;</p></div>
    <!-- Field: /Page -->

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt; text-align: center">&#160;</p>

<p style="font: 10pt/106% Times New Roman, Times, Serif; margin: 0pt; text-align: center"><b>SIGNATURES</b></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt">Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has duly caused this report to be signed on November 14, 2024 on its behalf by the undersigned thereunto duly authorized.</p>

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

<table cellspacing="0" cellpadding="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%">
  <tr style="vertical-align: top">
    <td>&#160;</td>
    <td colspan="2"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><b>IQSTEL INC.</b></span></td></tr>
  <tr>
    <td style="width: 10pt">&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="width: 10pt; line-height: 106%">&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/Leandro Iglesias</span></span></td>
    <td style="line-height: 106%">&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Leandro Iglesias</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Principal Executive Officer</p></td>
    <td style="line-height: 106%">&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="line-height: 106%">&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: top">&#160;</td>
    <td style="line-height: 106%">&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: top"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="text-decoration: underline">/s/ Alvaro Quintana Cardona</span></span></td>
    <td style="line-height: 106%">&#160;</td></tr>
  <tr>
    <td>&#160;</td>
    <td style="vertical-align: top">
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Alvaro Quintana Cardona</p>
    <p style="font: 10pt Times New Roman, Times, Serif; margin: 0">Principal Financial and Accounting Officer</p></td>
    <td style="line-height: 106%"><p style="margin-top: 0; margin-bottom: 0">&#160;</p>
                                  <p style="margin-top: 0; margin-bottom: 0">&#160;</p></td></tr>
  </table>

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

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

<!-- Field: Page; Sequence: 34; Options: Last -->
    <div style="border-bottom: Black 1pt solid; margin-top: 6pt; margin-bottom: 6pt"><table cellpadding="0" cellspacing="0" style="border-collapse: collapse; width: 100%; font-size: 10pt"><tr style="vertical-align: top; text-align: left"><td style="width: 33%">&#160;</td><td style="width: 34%; text-align: center"><!-- Field: Sequence; Type: Arabic; Name: PageNo -->12<!-- Field: /Sequence --></td><td style="width: 33%; text-align: right">&#160;</td></tr></table></div>
    <!-- Field: /Page -->

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

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

<!-- Field: Set; Name: xdx; ID: xdx_08B_extensions -->
<!-- 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 -->
</body>
</html>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>GRAPHIC
<SEQUENCE>2
<FILENAME>image_001.jpg
<DESCRIPTION>GRAPHIC
<TEXT>
begin 644 image_001.jpg
M_]C_X  02D9)1@ ! 0$ 8 !@  #_VP!#  @&!@<&!0@'!P<)"0@*#!0-# L+
M#!D2$P\4'1H?'AT:'!P@)"XG("(L(QP<*#<I+# Q-#0T'R<Y/3@R/"XS-#+_
MVP!# 0D)"0P+#!@-#1@R(1PA,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C(R
M,C(R,C(R,C(R,C(R,C(R,C(R,C(R,C+_P  1" !8 .,# 2(  A$! Q$!_\0
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MU=;7V-G:XN/DY>;GZ.GJ\O/T]?;W^/GZ_]H # ,!  (1 Q$ /P#W^BBD/ H
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MK_\ []K_ (T?\+:T'_GVOO\ OVO^-9^VI_S'3_96-_Y],[_-&:X#_A;6@_\
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M&1F0_P"%4/%NC76@V.C:?>&,S)'*Q,9R,%J]YA'[E/\ ='\J\E^+XQJVF?\
M7!__ $(5T5:$*<&T>1EN:8C&8R%.K:RN]%;H<-I&E7&M:I#I]J4$TN=I<X'
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M' >&UTQ_$%LNL%18'/FER0.AQG'OBO1DM/AE'(LBSV@=&#*?.?@@Y'>O/?\
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&%%% '__9

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.SCH
<SEQUENCE>3
<FILENAME>iqst-20240930.xsd
<DESCRIPTION>XBRL SCHEMA FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" ?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
    <!-- Field: Doc-Info; Name: Misc; Value: +axZo7xRiXhun8uCbnVcSa+MSbOdzZF6eekxvGR5HUna/ygssv41fiTxtx7GUawI -->
<schema xmlns="http://www.w3.org/2001/XMLSchema" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrldi="http://xbrl.org/2006/xbrldi" xmlns:dei="http://xbrl.sec.gov/dei/2024" xmlns:us-gaap="http://fasb.org/us-gaap/2024" xmlns:srt="http://fasb.org/srt/2024" xmlns:srt-types="http://fasb.org/srt-types/2024" xmlns:dtr-types="http://www.xbrl.org/dtr/type/2022-03-31" xmlns:IQST="http://iqstel.com/20240930" elementFormDefault="qualified" targetNamespace="http://iqstel.com/20240930">
    <annotation>
      <appinfo>
        <link:roleType roleURI="http://iqstel.com/role/Cover" id="Cover">
          <link:definition>00000001 - Document - Cover</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/BalanceSheets" id="BalanceSheets">
          <link:definition>00000002 - Statement - Consolidated Balance Sheets (Unaudited)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" id="BalanceSheetsParenthetical">
          <link:definition>00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/StatementsOfOperations" id="StatementsOfOperations">
          <link:definition>00000004 - Statement - Consolidated Statements of Operations (Unaudited)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" id="StatementsOfChangesInStockholdersEquityDeficit">
          <link:definition>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" id="ConsoolidatedStatementsOfCashFlows">
          <link:definition>00000006 - Statement - Consoolidated Statements of Cash Flows</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" id="Note1-organizationAndDescriptionOfBusiness">
          <link:definition>00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" id="Note2-summaryOfSignificantAccountingPolicies">
          <link:definition>00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note3-GoingConcern" id="Note3-GoingConcern">
          <link:definition>00000009 - Disclosure - NOTE 3 - GOING CONCERN</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" id="Note4PrepaidAndOtherCurrentAssets">
          <link:definition>00000010 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" id="Note5PropertyAndEquipment">
          <link:definition>00000011 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note6LoansPayable" id="Note6LoansPayable">
          <link:definition>00000012 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note7-ConvertibleNotes" id="Note7-ConvertibleNotes">
          <link:definition>00000013 - Disclosure - NOTE 7 - CONVERTIBLE NOTES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note8StockholdersEquity" id="Note8StockholdersEquity">
          <link:definition>00000014 - Disclosure - NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactions" id="Note9-RelatedPartyTransactions">
          <link:definition>00000015 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note10CommitmentsAndContingencies" id="Note10CommitmentsAndContingencies">
          <link:definition>00000016 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note11Acquisition" id="Note11Acquisition">
          <link:definition>00000017 - Disclosure - NOTE 11 &#8211; ACQUISITION</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note12-Segment" id="Note12-Segment">
          <link:definition>00000018 - Disclosure - NOTE 12 - SEGMENT</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note13Warrants" id="Note13Warrants">
          <link:definition>00000019 - Disclosure - NOTE 13 &#8211; WARRANTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note14SubsequentEvents" id="Note14SubsequentEvents">
          <link:definition>00000020 - Disclosure - NOTE 14 &#8211; SUBSEQUENT EVENTS</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" id="Note1-organizationAndDescriptionOfBusinessPolicies">
          <link:definition>00000021 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" id="Note2-summaryOfSignificantAccountingPoliciesPolicies">
          <link:definition>00000022 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" id="Note4PrepaidAndOtherCurrentAssetsTables">
          <link:definition>00000023 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" id="Note5PropertyAndEquipmentTables">
          <link:definition>00000024 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note6LoansPayableTables" id="Note6LoansPayableTables">
          <link:definition>00000025 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note7-ConvertibleNotesTables" id="Note7-ConvertibleNotesTables">
          <link:definition>00000026 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note11AcquisitionTables" id="Note11AcquisitionTables">
          <link:definition>00000027 - Disclosure - NOTE 11 &#8211; ACQUISITION (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note12-SegmentTables" id="Note12-SegmentTables">
          <link:definition>00000028 - Disclosure - NOTE 12 - SEGMENT (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note13WarrantsTables" id="Note13WarrantsTables">
          <link:definition>00000029 - Disclosure - NOTE 13 &#8211; WARRANTS (Tables)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" id="Note1-organizationAndDescriptionOfBusinessDetailsNarrative">
          <link:definition>00000030 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" id="Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative">
          <link:definition>00000031 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" id="Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails">
          <link:definition>00000032 - Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" id="Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails">
          <link:definition>00000033 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" id="Note5PropertyAndEquipmentDetailsNarrative">
          <link:definition>00000034 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" id="Note6-LoansPayable-ScheduleOfLoansPayableDetails">
          <link:definition>00000035 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" id="Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails">
          <link:definition>00000036 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" id="Note6LoansPayableDetailsNarrative">
          <link:definition>00000037 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" id="Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails">
          <link:definition>00000038 - Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative" id="Note7-ConvertibleNotesDetailsNarrative">
          <link:definition>00000039 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative" id="Note8StockholdersEquityDetailsNarrative">
          <link:definition>00000040 - Disclosure - NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" id="Note9-RelatedPartyTransactionsDetailsNarrative">
          <link:definition>00000041 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" id="Note10CommitmentsAndContingenciesDetailsNarrative">
          <link:definition>00000042 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails" id="Note11-Acquisitions-QxtelConsiderationDetails">
          <link:definition>00000043 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" id="Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails">
          <link:definition>00000044 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" id="Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails">
          <link:definition>00000045 - Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note11AcquisitionDetailsNarrative" id="Note11AcquisitionDetailsNarrative">
          <link:definition>00000046 - Disclosure - NOTE 11 &#8211; ACQUISITION (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" id="Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails">
          <link:definition>00000047 - Disclosure - NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" id="Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails">
          <link:definition>00000048 - Disclosure - NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails" id="Note13-Warrants-ScheduleOfWarrantSummaryDetails">
          <link:definition>00000049 - Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" id="Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails">
          <link:definition>00000050 - Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" id="Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails">
          <link:definition>00000051 - Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:roleType roleURI="http://iqstel.com/role/Note13WarrantsDetailsNarrative" id="Note13WarrantsDetailsNarrative">
          <link:definition>00000052 - Disclosure - NOTE 13 &#8211; WARRANTS (Details Narrative)</link:definition>
          <link:usedOn>link:presentationLink</link:usedOn>
          <link:usedOn>link:calculationLink</link:usedOn>
          <link:usedOn>link:definitionLink</link:usedOn>
        </link:roleType>
        <link:linkbaseRef xlink:type="simple" xlink:href="iqst-20240930_pre.xml" xlink:role="http://www.xbrl.org/2003/role/presentationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Presentation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="iqst-20240930_lab.xml" xlink:role="http://www.xbrl.org/2003/role/labelLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Label Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="iqst-20240930_cal.xml" xlink:role="http://www.xbrl.org/2003/role/calculationLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Calculation Links" />
        <link:linkbaseRef xlink:type="simple" xlink:href="iqst-20240930_def.xml" xlink:role="http://www.xbrl.org/2003/role/definitionLinkbaseRef" xlink:arcrole="http://www.w3.org/1999/xlink/properties/linkbase" xlink:title="Definition Links" />
      </appinfo>
    </annotation>
    <import namespace="http://www.xbrl.org/2003/instance" schemaLocation="http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd" />
    <import namespace="http://www.xbrl.org/2003/linkbase" schemaLocation="http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd" />
    <import namespace="http://xbrl.sec.gov/dei/2024" schemaLocation="https://xbrl.sec.gov/dei/2024/dei-2024.xsd" />
    <import namespace="http://fasb.org/us-gaap/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd" />
    <import namespace="http://fasb.org/us-types/2024" schemaLocation="https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd" />
    <import namespace="http://www.xbrl.org/dtr/type/2022-03-31" schemaLocation="https://www.xbrl.org/dtr/type/2022-03-31/types.xsd" />
    <import namespace="http://xbrl.sec.gov/country/2024" schemaLocation="https://xbrl.sec.gov/country/2024/country-2024.xsd" />
    <import namespace="http://fasb.org/srt/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd" />
    <import namespace="http://fasb.org/srt-types/2024" schemaLocation="https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd" />
    <element id="IQST_TwentyTwoCustomersMember" name="TwentyTwoCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ElevenCustomersMember" name="ElevenCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NoBadDebtRiskCustomersMember" name="NoBadDebtRiskCustomersMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_MartusMember" name="MartusMember" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DarleneCovi19Member" name="DarleneCovi19Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteOneMember" name="PromissoryNoteOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteTwoMember" name="PromissoryNoteTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteQXTELMember" name="PromissoryNoteQXTELMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteThreeMember" name="PromissoryNoteThreeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteFourMember" name="PromissoryNoteFourMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PromissoryNoteFiveMember" name="PromissoryNoteFiveMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_FutureReceiptsLoanMember" name="FutureReceiptsLoanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SettlementOfNotePayableMember" name="SettlementOfNotePayableMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuanceForSettlementOfDebtOneMember" name="StockIssuanceForSettlementOfDebtOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuanceForSettlementOfDebtTwoMember" name="StockIssuanceForSettlementOfDebtTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_N49OfShareholderOfSwisslink1Member" name="N49OfShareholderOfSwisslink1Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_N49OfShareholderOfSwisslink2Member" name="N49OfShareholderOfSwisslink2Member" abstract="true" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_MinorityShareholderOfQXTELMember" name="MinorityShareholderOfQXTELMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotesPayable2023Member" name="ConvertibleNotesPayable2023Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotesPayable2024Member" name="ConvertibleNotesPayable2024Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotesMember" name="ConvertibleNotesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_March7ThirdPartyLoanOneMember" name="March7ThirdPartyLoanOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_March7ThirdPartyLoanTwoMember" name="March7ThirdPartyLoanTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_March7ThirdPartyLoanTwoOnePaymentMember" name="March7ThirdPartyLoanTwoOnePaymentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_March7ThirdPartyLoanTwoFourPaymentsMember" name="March7ThirdPartyLoanTwoFourPaymentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_July10ThirdPartyLoanMember" name="July10ThirdPartyLoanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_September16ThirdPartyLoanMember" name="September16ThirdPartyLoanMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_September16ThirdPartyLoanFourPaymentsMember" name="September16ThirdPartyLoanFourPaymentsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_September16ThirdPartyLoanOnePaymentMember" name="September16ThirdPartyLoanOnePaymentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ThirdPartyLoansTotalMember" name="ThirdPartyLoansTotalMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNoteOneMember" name="ConvertibleNoteOneMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNoteTwoMember" name="ConvertibleNoteTwoMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNoteThirdPartyTotalMember" name="ConvertibleNoteThirdPartyTotalMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2BSPAMember" name="M2BSPAMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2BSPATranche1Member" name="M2BSPATranche1Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2BSPATranche2Member" name="M2BSPATranche2Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2BSPATranche3Member" name="M2BSPATranche3Member" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ThirdPartyConvertibleDebtMember" name="ThirdPartyConvertibleDebtMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_M2BNotesMember" name="M2BNotesMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DirectorsIssuanceMember" name="DirectorsIssuanceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DebtSettlementIssuanceMember" name="DebtSettlementIssuanceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleNotesIssuanceMember" name="ConvertibleNotesIssuanceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConversionOfDebtIssuanceMember" name="ConversionOfDebtIssuanceMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockPayableForCashMember" name="StockPayableForCashMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_PreferredClassDMember" name="PreferredClassDMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_YukonRiverHoldingsMember" name="YukonRiverHoldingsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_YukonRiverHoldingsSecondAmendmentMember" name="YukonRiverHoldingsSecondAmendmentMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_YukonRiverHoldingsBalloonAchievementMember" name="YukonRiverHoldingsBalloonAchievementMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_QXTELMember" name="QXTELMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ProFormaAcquisitionsMember" name="ProFormaAcquisitionsMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_USAMember" name="USAMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SwitzerlandMember" name="SwitzerlandMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_UnitedKingdomMember" name="UnitedKingdomMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_EliminationMember" name="EliminationMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ADIFundingLLCMember" name="ADIFundingLLCMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_BeneficialOwnershipLimitationUponNoticeMember" name="BeneficialOwnershipLimitationUponNoticeMember" nillable="true" xbrli:periodType="duration" type="dtr-types:domainItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_InterestExpense2" name="InterestExpense2" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" name="FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_WeightedAverageNumberOfShareOutstandingBasic" name="WeightedAverageNumberOfShareOutstandingBasic" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtValue1" name="CommonStockIssuedForSettlementOfDebtValue1" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockIssuedForSettlementOfDebtShares1" name="CommonStockIssuedForSettlementOfDebtShares1" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ResolutionOfDerivativeLiabilitiesValue" name="ResolutionOfDerivativeLiabilitiesValue" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ResolutionOfDerivativeLiabilitiesShares" name="ResolutionOfDerivativeLiabilitiesShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockPayableValue" name="CommonStockPayableValue" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CommonStockPayableShares" name="CommonStockPayableShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" name="StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" name="StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DividendToNonControllingInterest" name="DividendToNonControllingInterest" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DividendToNonControllingInterestShares" name="DividendToNonControllingInterestShares" nillable="true" xbrli:periodType="duration" type="xbrli:sharesItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_SeriesBPreferredStockIssuedAsDividend" name="SeriesBPreferredStockIssuedAsDividend" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_CashlessWarrantsExercised" name="CashlessWarrantsExercised" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_NotePayableIssuedForAcquisitionOfSubsidiary" name="NotePayableIssuedForAcquisitionOfSubsidiary" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ContingentLiabilityForAcquisitionOfSubsidiary" name="ContingentLiabilityForAcquisitionOfSubsidiary" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DisclosureNote7ConvertibleNotesAbstract" name="DisclosureNote7ConvertibleNotesAbstract" abstract="true" nillable="true" xbrli:periodType="duration" type="xbrli:stringItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ConvertibleDebtPoliciesTextBlock" name="ConvertibleDebtPoliciesTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ScheduleOfLoansPayableTextBlock" name="ScheduleOfLoansPayableTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" name="ScheduleOfLoansPayableToRelatedPartiesTextBlock" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_AssetInformationByGeographicSegment" name="AssetInformationByGeographicSegment" nillable="true" xbrli:periodType="duration" type="dtr-types:textBlockItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DebtInstrumentOriginalIssueDiscount" name="DebtInstrumentOriginalIssueDiscount" nillable="true" xbrli:periodType="duration" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_DebtConversionConvertedInstrumentFee" name="DebtConversionConvertedInstrumentFee" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ProceedsFromIssuanceOfUnissuedCommonStock" name="ProceedsFromIssuanceOfUnissuedCommonStock" nillable="true" xbrli:periodType="duration" xbrli:balance="debit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_EarnestMoneyRedefinedAsNetIncome" name="EarnestMoneyRedefinedAsNetIncome" nillable="true" xbrli:periodType="instant" xbrli:balance="credit" type="xbrli:monetaryItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod" name="WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
    <element id="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" name="ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" nillable="true" xbrli:periodType="duration" type="xbrli:durationItemType" substitutionGroup="xbrli:item" />
</schema>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.CAL
<SEQUENCE>4
<FILENAME>iqst-20240930_cal.xml
<DESCRIPTION>XBRL CALCULATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20240930.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20240930.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20240930.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20240930.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20240930.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:href="iqst-20240930.xsd#ConsoolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20240930.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" xlink:href="iqst-20240930.xsd#Note4PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayable" xlink:href="iqst-20240930.xsd#Note6LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotes" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8StockholdersEquity" xlink:href="iqst-20240930.xsd#Note8StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:href="iqst-20240930.xsd#Note9-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:href="iqst-20240930.xsd#Note10CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11Acquisition" xlink:href="iqst-20240930.xsd#Note11Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment" xlink:href="iqst-20240930.xsd#Note12-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13Warrants" xlink:href="iqst-20240930.xsd#Note13Warrants" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14SubsequentEvents" xlink:href="iqst-20240930.xsd#Note14SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusinessPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20240930.xsd#Note4PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableTables" xlink:href="iqst-20240930.xsd#Note6LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotesTables" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11AcquisitionTables" xlink:href="iqst-20240930.xsd#Note11AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-SegmentTables" xlink:href="iqst-20240930.xsd#Note12-SegmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13WarrantsTables" xlink:href="iqst-20240930.xsd#Note13WarrantsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20240930.xsd#Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20240930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20240930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20240930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:href="iqst-20240930.xsd#Note6LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:href="iqst-20240930.xsd#Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative" xlink:href="iqst-20240930.xsd#Note8StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20240930.xsd#Note9-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note10CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-QxtelConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11AcquisitionDetailsNarrative" xlink:href="iqst-20240930.xsd#Note11AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:href="iqst-20240930.xsd#Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:href="iqst-20240930.xsd#Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13WarrantsDetailsNarrative" xlink:href="iqst-20240930.xsd#Note13WarrantsDetailsNarrative" xlink:type="simple" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:label="loc_us-gaapLoansAndLeasesReceivableRelatedParties" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapLoansAndLeasesReceivableRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssetsCurrent" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapAssets" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="loc_us-gaapNotesAndLoansPayableCurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapNotesAndLoansPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapOtherLoansPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaapDerivativeLiabilities" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesCurrent" xlink:to="loc_us-gaapDerivativeLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapLoansPayableToBank" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilities" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapRevenues" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapGrossProfit" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingExpenses" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapOperatingIncomeLoss" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_InterestExpense2" xlink:label="loc_IQSTInterestExpense2" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IQSTInterestExpense2" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNonoperatingIncomeExpense" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetIncomeLoss" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:type="arc" weight="-1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Unaudited)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - Consoolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_us-gaapAdjustmentForAmortization" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapAdjustmentForAmortization" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:calculationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInDueFromRelatedParties" />
      <link:calculationArc order="11" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInDueFromRelatedParties" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" />
      <link:calculationArc order="12" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:calculationArc order="13" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets" xlink:label="loc_us-gaapAssetAcquisitionConsiderationTransferredOtherAssets" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapAssetAcquisitionConsiderationTransferredOtherAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquireOtherProductiveAssets" xlink:label="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromOtherDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" xlink:label="loc_us-gaapProceedsFromIssuanceOfOtherLongTermDebt" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfOtherLongTermDebt" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfMediumTermNotes" xlink:label="loc_us-gaapProceedsFromIssuanceOfMediumTermNotes" />
      <link:calculationArc order="7" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOfMediumTermNotes" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:label="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity" />
      <link:calculationArc order="8" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:calculationArc order="9" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" weight="-1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" weight="1" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000009 - Disclosure - NOTE 3 - GOING CONCERN" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" xlink:title="00000010 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:title="00000011 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayable" xlink:title="00000012 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotes" xlink:title="00000013 - Disclosure - NOTE 7 - CONVERTIBLE NOTES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8StockholdersEquity" xlink:title="00000014 - Disclosure - NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:title="00000015 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:title="00000016 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11Acquisition" xlink:title="00000017 - Disclosure - NOTE 11 &#8211; ACQUISITION" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment" xlink:title="00000018 - Disclosure - NOTE 12 - SEGMENT" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13Warrants" xlink:title="00000019 - Disclosure - NOTE 13 &#8211; WARRANTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14SubsequentEvents" xlink:title="00000020 - Disclosure - NOTE 14 &#8211; SUBSEQUENT EVENTS" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" xlink:title="00000021 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000022 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:title="00000023 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:title="00000024 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableTables" xlink:title="00000025 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotesTables" xlink:title="00000026 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11AcquisitionTables" xlink:title="00000027 - Disclosure - NOTE 11 &#8211; ACQUISITION (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-SegmentTables" xlink:title="00000028 - Disclosure - NOTE 12 - SEGMENT (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13WarrantsTables" xlink:title="00000029 - Disclosure - NOTE 13 &#8211; WARRANTS (Tables)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000030 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000031 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000032 - Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" />
      <link:calculationArc order="1" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="loc_us-gaapOtherPrepaidExpenseCurrent" />
      <link:calculationArc order="2" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapOtherPrepaidExpenseCurrent" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdvancesOnInventoryPurchases" xlink:label="loc_us-gaapAdvancesOnInventoryPurchases" />
      <link:calculationArc order="3" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapAdvancesOnInventoryPurchases" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxReceivable" xlink:label="loc_us-gaapIncomeTaxReceivable" />
      <link:calculationArc order="4" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapIncomeTaxReceivable" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:calculationArc order="5" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:type="arc" weight="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SecurityDeposit" xlink:label="loc_us-gaapSecurityDeposit" />
      <link:calculationArc order="6" xlink:arcrole="http://www.xbrl.org/2003/arcrole/summation-item" xlink:from="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:to="loc_us-gaapSecurityDeposit" xlink:type="arc" weight="1" />
    </link:calculationLink>
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000033 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:title="00000034 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000035 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000036 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:title="00000037 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:title="00000038 - Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative" xlink:title="00000039 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative" xlink:title="00000040 - Disclosure - NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000041 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000042 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails" xlink:title="00000043 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000044 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:title="00000045 - Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11AcquisitionDetailsNarrative" xlink:title="00000046 - Disclosure - NOTE 11 &#8211; ACQUISITION (Details Narrative)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:title="00000047 - Disclosure - NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:title="00000048 - Disclosure - NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:title="00000049 - Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000050 - Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000051 - Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)" />
    <link:calculationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13WarrantsDetailsNarrative" xlink:title="00000052 - Disclosure - NOTE 13 &#8211; WARRANTS (Details Narrative)" />
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.DEF
<SEQUENCE>5
<FILENAME>iqst-20240930_def.xml
<DESCRIPTION>XBRL DEFINITION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrldt="http://xbrl.org/2005/xbrldt" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20240930.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20240930.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20240930.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20240930.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20240930.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:href="iqst-20240930.xsd#ConsoolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20240930.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" xlink:href="iqst-20240930.xsd#Note4PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayable" xlink:href="iqst-20240930.xsd#Note6LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotes" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8StockholdersEquity" xlink:href="iqst-20240930.xsd#Note8StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:href="iqst-20240930.xsd#Note9-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:href="iqst-20240930.xsd#Note10CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11Acquisition" xlink:href="iqst-20240930.xsd#Note11Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment" xlink:href="iqst-20240930.xsd#Note12-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13Warrants" xlink:href="iqst-20240930.xsd#Note13Warrants" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14SubsequentEvents" xlink:href="iqst-20240930.xsd#Note14SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusinessPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20240930.xsd#Note4PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableTables" xlink:href="iqst-20240930.xsd#Note6LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotesTables" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11AcquisitionTables" xlink:href="iqst-20240930.xsd#Note11AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-SegmentTables" xlink:href="iqst-20240930.xsd#Note12-SegmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13WarrantsTables" xlink:href="iqst-20240930.xsd#Note13WarrantsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20240930.xsd#Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20240930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20240930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20240930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:href="iqst-20240930.xsd#Note6LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:href="iqst-20240930.xsd#Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative" xlink:href="iqst-20240930.xsd#Note8StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20240930.xsd#Note9-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note10CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-QxtelConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11AcquisitionDetailsNarrative" xlink:href="iqst-20240930.xsd#Note11AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:href="iqst-20240930.xsd#Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:href="iqst-20240930.xsd#Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13WarrantsDetailsNarrative" xlink:href="iqst-20240930.xsd#Note13WarrantsDetailsNarrative" xlink:type="simple" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#hypercube-dimension" arcroleURI="http://xbrl.org/int/dim/arcrole/hypercube-dimension" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-domain" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-domain" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#domain-member" arcroleURI="http://xbrl.org/int/dim/arcrole/domain-member" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#all" arcroleURI="http://xbrl.org/int/dim/arcrole/all" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#notAll" arcroleURI="http://xbrl.org/int/dim/arcrole/notAll" />
    <link:arcroleRef xlink:type="simple" xlink:href="http://www.xbrl.org/2005/xbrldt-2005.xsd#dimension-default" arcroleURI="http://xbrl.org/int/dim/arcrole/dimension-default" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetsAbstract_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_110" xlink:to="loc_us-gaapAssetsCurrentAbstract_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_110" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue_110" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_110" xlink:to="loc_us-gaapAccountsReceivableNetCurrent_110" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_110" xlink:to="loc_us-gaapInventoryNet_110" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:label="loc_us-gaapLoansAndLeasesReceivableRelatedParties_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_110" xlink:to="loc_us-gaapLoansAndLeasesReceivableRelatedParties_110" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_110" xlink:to="loc_us-gaapPrepaidExpenseCurrent_110" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsCurrentAbstract_110" xlink:to="loc_us-gaapAssetsCurrent_110" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_110" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_110" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_110" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet_110" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_110" xlink:to="loc_us-gaapGoodwill_110" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_110" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet_110" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_110" xlink:to="loc_us-gaapOtherAssetsNoncurrent_110" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_110" xlink:to="loc_us-gaapAssets_110" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_110" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_110" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapAccountsPayableCurrent_110" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent_110" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="loc_us-gaapNotesAndLoansPayableCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapNotesAndLoansPayableCurrent_110" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapLoansPayableCurrent_110" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapOtherLoansPayableCurrent_110" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent_110" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiability_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationLiability_110" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaapDerivativeLiabilities_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapDerivativeLiabilities_110" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract_110" xlink:to="loc_us-gaapLiabilitiesCurrent_110" xlink:type="arc" order="24" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_110" xlink:to="loc_us-gaapLoansPayableToBank_110" xlink:type="arc" order="25" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_110" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent_110" xlink:type="arc" order="26" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract_110" xlink:to="loc_us-gaapLiabilities_110" xlink:type="arc" order="27" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityAbstract_110" xlink:type="arc" order="28" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_110" xlink:to="loc_us-gaapPreferredStockValue_110" xlink:type="arc" order="29" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_110" xlink:to="loc_us-gaapCommonStockValue_110" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_110" xlink:to="loc_us-gaapAdditionalPaidInCapital_110" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_110" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit_110" xlink:type="arc" order="32" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStockholdersEquityAbstract_110" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax_110" xlink:type="arc" order="33" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_110" xlink:type="arc" order="34" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest_110" xlink:type="arc" order="35" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_110" xlink:type="arc" order="36" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity_110" xlink:type="arc" order="37" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_110" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_110" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_110" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_110" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_110" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_110" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_110" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_110" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued_110" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_110" xlink:type="arc" order="9" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (Unaudited)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapRetainedEarningsMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapComprehensiveIncomeMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember_70" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapNoncontrollingInterestMember_70" xlink:type="arc" order="71" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_0" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_10" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_100" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_100" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_100" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_100" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1_100" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares1_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares1_100" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits_100" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits_100" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss_100" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities_100" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_100" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue_100" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ResolutionOfDerivativeLiabilitiesShares" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesShares_100" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions_100" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions_100" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueOther_100" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther_100" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue_100" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares_100" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments_100" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" xlink:label="loc_IQSTStockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend_100" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" xlink:label="loc_IQSTStockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend_100" xlink:type="arc" order="22" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DividendToNonControllingInterest" xlink:label="loc_IQSTDividendToNonControllingInterest_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTDividendToNonControllingInterest_100" xlink:type="arc" order="23" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DividendToNonControllingInterestShares" xlink:label="loc_IQSTDividendToNonControllingInterestShares_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTDividendToNonControllingInterestShares_100" xlink:type="arc" order="24" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - Consoolidated Statements of Cash Flows" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000009 - Disclosure - NOTE 3 - GOING CONCERN" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" xlink:title="00000010 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:title="00000011 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayable" xlink:title="00000012 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotes" xlink:title="00000013 - Disclosure - NOTE 7 - CONVERTIBLE NOTES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8StockholdersEquity" xlink:title="00000014 - Disclosure - NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:title="00000015 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:title="00000016 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11Acquisition" xlink:title="00000017 - Disclosure - NOTE 11 &#8211; ACQUISITION" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment" xlink:title="00000018 - Disclosure - NOTE 12 - SEGMENT" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13Warrants" xlink:title="00000019 - Disclosure - NOTE 13 &#8211; WARRANTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14SubsequentEvents" xlink:title="00000020 - Disclosure - NOTE 14 &#8211; SUBSEQUENT EVENTS" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" xlink:title="00000021 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000022 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:title="00000023 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:title="00000024 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableTables" xlink:title="00000025 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotesTables" xlink:title="00000026 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11AcquisitionTables" xlink:title="00000027 - Disclosure - NOTE 11 &#8211; ACQUISITION (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-SegmentTables" xlink:title="00000028 - Disclosure - NOTE 12 - SEGMENT (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13WarrantsTables" xlink:title="00000029 - Disclosure - NOTE 13 &#8211; WARRANTS (Tables)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000030 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000031 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStatementTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MajorCustomersAxis" xlink:label="loc_srtMajorCustomersAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtMajorCustomersAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_TwentyTwoCustomersMember" xlink:label="loc_IQSTTwentyTwoCustomersMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTTwentyTwoCustomersMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ElevenCustomersMember" xlink:label="loc_IQSTElevenCustomersMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTElevenCustomersMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_NoBadDebtRiskCustomersMember" xlink:label="loc_IQSTNoBadDebtRiskCustomersMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTNoBadDebtRiskCustomersMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashEquivalentsAtCarryingValue_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCashEquivalentsAtCarryingValue_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1_90" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000032 - Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000033 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="loc_us-gaapTechnologyEquipmentMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTechnologyEquipmentMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="loc_us-gaapSoftwareDevelopmentMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapSoftwareDevelopmentMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet_90" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:title="00000034 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000035 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_MartusMember" xlink:label="loc_IQSTMartusMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMartusMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DarleneCovi19Member" xlink:label="loc_IQSTDarleneCovi19Member_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTDarleneCovi19Member_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteOneMember" xlink:label="loc_IQSTPromissoryNoteOneMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteOneMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteTwoMember" xlink:label="loc_IQSTPromissoryNoteTwoMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteTwoMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteQXTELMember" xlink:label="loc_IQSTPromissoryNoteQXTELMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteQXTELMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteThreeMember" xlink:label="loc_IQSTPromissoryNoteThreeMember_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteThreeMember_150" xlink:type="arc" order="151" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteFourMember" xlink:label="loc_IQSTPromissoryNoteFourMember_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteFourMember_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteFiveMember" xlink:label="loc_IQSTPromissoryNoteFiveMember_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteFiveMember_210" xlink:type="arc" order="211" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_FutureReceiptsLoanMember" xlink:label="loc_IQSTFutureReceiptsLoanMember_240" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFutureReceiptsLoanMember_240" xlink:type="arc" order="241" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuanceForSettlementOfDebtOneMember" xlink:label="loc_IQSTStockIssuanceForSettlementOfDebtOneMember_320" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTStockIssuanceForSettlementOfDebtOneMember_320" xlink:type="arc" order="321" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuanceForSettlementOfDebtTwoMember" xlink:label="loc_IQSTStockIssuanceForSettlementOfDebtTwoMember_330" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTStockIssuanceForSettlementOfDebtTwoMember_330" xlink:type="arc" order="331" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SettlementOfNotePayableMember" xlink:label="loc_IQSTSettlementOfNotePayableMember_310" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTSettlementOfNotePayableMember_310" xlink:type="arc" order="311" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_350" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="loc_us-gaapDebtInstrumentIssuanceDate1_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIssuanceDate1_350" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_350" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_350" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_350" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt_350" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent_350" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent_350" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentRepurchaseAmount" xlink:label="loc_us-gaapDebtInstrumentRepurchaseAmount_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentRepurchaseAmount_350" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnusedBorrowingCapacityFee" xlink:label="loc_us-gaapDebtInstrumentUnusedBorrowingCapacityFee_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnusedBorrowingCapacityFee_350" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount_350" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment_350" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther_350" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_350" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_350" xlink:type="arc" order="13" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000036 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink1Member_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink1Member_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink2Member_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink2Member_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_MinorityShareholderOfQXTELMember" xlink:label="loc_IQSTMinorityShareholderOfQXTELMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMinorityShareholderOfQXTELMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable_120" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDateDescription" xlink:label="loc_us-gaapDebtInstrumentMaturityDateDescription_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDateDescription_120" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage_120" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_120" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOtherLoansPayableCurrent_120" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable_120" xlink:type="arc" order="5" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:title="00000037 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapRepaymentsOfOtherDebt_50" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense_50" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium_50" xlink:type="arc" order="2" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:title="00000038 - Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesPayable2023Member" xlink:label="loc_IQSTConvertibleNotesPayable2023Member_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesPayable2023Member_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesPayable2024Member" xlink:label="loc_IQSTConvertibleNotesPayable2024Member_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesPayable2024Member_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesMember" xlink:label="loc_IQSTConvertibleNotesMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanOneMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanOneMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanOneMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoMember_120" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoMember_120" xlink:type="arc" order="121" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoOnePaymentMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoOnePaymentMember_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoOnePaymentMember_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoFourPaymentsMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoFourPaymentsMember_170" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoFourPaymentsMember_170" xlink:type="arc" order="171" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_July10ThirdPartyLoanMember" xlink:label="loc_IQSTJuly10ThirdPartyLoanMember_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTJuly10ThirdPartyLoanMember_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanMember_230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanMember_230" xlink:type="arc" order="231" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanFourPaymentsMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanFourPaymentsMember_270" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanFourPaymentsMember_270" xlink:type="arc" order="271" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanOnePaymentMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanOnePaymentMember_280" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanOnePaymentMember_280" xlink:type="arc" order="281" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent_300" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="loc_us-gaapConvertibleNotesPayable_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayable_300" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount_300" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable_300" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_300" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="loc_us-gaapDebtInstrumentIssuanceDate1_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIssuanceDate1_300" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_300" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_300" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment_300" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment_300" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentDateOfFirstRequiredPayment1" xlink:label="loc_us-gaapDebtInstrumentDateOfFirstRequiredPayment1_300" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentDateOfFirstRequiredPayment1_300" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative" xlink:title="00000039 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ThirdPartyLoansTotalMember" xlink:label="loc_IQSTThirdPartyLoansTotalMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyLoansTotalMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteOneMember" xlink:label="loc_IQSTConvertibleNoteOneMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNoteOneMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteTwoMember" xlink:label="loc_IQSTConvertibleNoteTwoMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNoteTwoMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteThirdPartyTotalMember" xlink:label="loc_IQSTConvertibleNoteThirdPartyTotalMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNoteThirdPartyTotalMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPAMember" xlink:label="loc_IQSTM2BSPAMember_110" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPAMember_110" xlink:type="arc" order="111" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche1Member" xlink:label="loc_IQSTM2BSPATranche1Member_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche1Member_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche2Member" xlink:label="loc_IQSTM2BSPATranche2Member_150" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche2Member_150" xlink:type="arc" order="151" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche3Member" xlink:label="loc_IQSTM2BSPATranche3Member_160" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche3Member_160" xlink:type="arc" order="161" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ThirdPartyConvertibleDebtMember" xlink:label="loc_IQSTThirdPartyConvertibleDebtMember_210" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyConvertibleDebtMember_210" xlink:type="arc" order="211" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BNotesMember" xlink:label="loc_IQSTM2BNotesMember_230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BNotesMember_230" xlink:type="arc" order="231" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense_260" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium_260" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount_260" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestOnConvertibleDebtNetOfTax" xlink:label="loc_us-gaapInterestOnConvertibleDebtNetOfTax_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestOnConvertibleDebtNetOfTax_260" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate_260" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateTerms" xlink:label="loc_us-gaapDebtInstrumentInterestRateTerms_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateTerms_260" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment_260" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_260" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount_260" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaapDebtInstrumentConvertibleConversionPrice1_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleConversionPrice1_260" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_260" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_260" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtInstrumentOriginalIssueDiscount" xlink:label="loc_IQSTDebtInstrumentOriginalIssueDiscount_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtInstrumentOriginalIssueDiscount_260" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentTerm" xlink:label="loc_us-gaapDebtInstrumentTerm_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentTerm_260" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage_260" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromUnsecuredNotesPayable" xlink:label="loc_us-gaapProceedsFromUnsecuredNotesPayable_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapProceedsFromUnsecuredNotesPayable_260" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1_260" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtConversionConvertedInstrumentFee" xlink:label="loc_IQSTDebtConversionConvertedInstrumentFee_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtConversionConvertedInstrumentFee_260" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtConversionConvertedInstrumentSharesIssued1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentSharesIssued1_260" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentSharesIssued1_260" xlink:type="arc" order="18" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative" xlink:title="00000040 - Disclosure - NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DirectorsIssuanceMember" xlink:label="loc_IQSTDirectorsIssuanceMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTDirectorsIssuanceMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtSettlementIssuanceMember" xlink:label="loc_IQSTDebtSettlementIssuanceMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTDebtSettlementIssuanceMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesIssuanceMember" xlink:label="loc_IQSTConvertibleNotesIssuanceMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTConvertibleNotesIssuanceMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConversionOfDebtIssuanceMember" xlink:label="loc_IQSTConversionOfDebtIssuanceMember_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTConversionOfDebtIssuanceMember_60" xlink:type="arc" order="61" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockPayableForCashMember" xlink:label="loc_IQSTStockPayableForCashMember_80" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTStockPayableForCashMember_80" xlink:type="arc" order="81" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember_200" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember_200" xlink:type="arc" order="201" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember_90" xlink:type="arc" order="91" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember_100" xlink:type="arc" order="101" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember_130" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember_130" xlink:type="arc" order="131" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember_180" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember_180" xlink:type="arc" order="181" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PreferredClassDMember" xlink:label="loc_IQSTPreferredClassDMember_230" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassDMember_230" xlink:type="arc" order="231" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember_240" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember_240" xlink:type="arc" order="241" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized_290" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare_290" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues_290" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation_290" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation_290" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther_290" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueOther_290" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_290" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities_290" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued_290" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding_290" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ProceedsFromIssuanceOfUnissuedCommonStock" xlink:label="loc_IQSTProceedsFromIssuanceOfUnissuedCommonStock_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTProceedsFromIssuanceOfUnissuedCommonStock_290" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="loc_us-gaapCommonStockSharesSubscribedButUnissued_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscribedButUnissued_290" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock_290" xlink:type="arc" order="13" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized_290" xlink:type="arc" order="14" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare_290" xlink:type="arc" order="15" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParticipationRights" xlink:label="loc_us-gaapPreferredStockParticipationRights_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParticipationRights_290" xlink:type="arc" order="16" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights_290" xlink:type="arc" order="17" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued_290" xlink:type="arc" order="18" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding_290" xlink:type="arc" order="19" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockRedemptionTerms" xlink:label="loc_us-gaapPreferredStockRedemptionTerms_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockRedemptionTerms_290" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_290" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature_290" xlink:type="arc" order="21" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000041 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000042 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails" xlink:title="00000043 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_QXTELMember" xlink:label="loc_IQSTQXTELMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTQXTELMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsMember" xlink:label="loc_IQSTYukonRiverHoldingsMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTYukonRiverHoldingsMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesPayable" xlink:label="loc_us-gaapNotesPayable_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNotesPayable_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiability_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationLiability_30" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative_30" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000044 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_QXTELMember" xlink:label="loc_IQSTQXTELMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTQXTELMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative_20" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_20" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue_20" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_20" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_20" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_20" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_20" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_20" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_20" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_20" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_20" xlink:type="arc" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_20" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_20" xlink:type="arc" order="12" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_20" xlink:type="arc" order="13" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:title="00000045 - Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ProFormaAcquisitionsMember" xlink:label="loc_IQSTProFormaAcquisitionsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTProFormaAcquisitionsMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapRevenues_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapCostOfRevenue_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapGrossProfit_30" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingExpenses_30" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_30" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_30" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxesPaid" xlink:label="loc_us-gaapIncomeTaxesPaid_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapIncomeTaxesPaid_30" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNetIncomeLoss_30" xlink:type="arc" order="7" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11AcquisitionDetailsNarrative" xlink:title="00000046 - Disclosure - NOTE 11 &#8211; ACQUISITION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsMember" xlink:label="loc_IQSTYukonRiverHoldingsMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTYukonRiverHoldingsMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsSecondAmendmentMember" xlink:label="loc_IQSTYukonRiverHoldingsSecondAmendmentMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTYukonRiverHoldingsSecondAmendmentMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsBalloonAchievementMember" xlink:label="loc_IQSTYukonRiverHoldingsBalloonAchievementMember_50" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTYukonRiverHoldingsBalloonAchievementMember_50" xlink:type="arc" order="51" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1" xlink:label="loc_us-gaapBusinessAcquisitionDateOfAcquisitionAgreement1_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionDateOfAcquisitionAgreement1_90" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionPriceOfAcquisitionExpected" xlink:label="loc_us-gaapAssetAcquisitionPriceOfAcquisitionExpected_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAssetAcquisitionPriceOfAcquisitionExpected_90" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherPaymentsToAcquireBusinesses" xlink:label="loc_us-gaapOtherPaymentsToAcquireBusinesses_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOtherPaymentsToAcquireBusinesses_90" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AcquisitionCosts" xlink:label="loc_us-gaapAcquisitionCosts_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCosts_90" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesPayable" xlink:label="loc_us-gaapNotesPayable_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNotesPayable_90" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapRepaymentsOfNotesPayable_90" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="loc_us-gaapDebtInstrumentPaymentTerms_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapDebtInstrumentPaymentTerms_90" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment_90" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_90" xlink:type="arc" order="8" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_EarnestMoneyRedefinedAsNetIncome" xlink:label="loc_IQSTEarnestMoneyRedefinedAsNetIncome_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_IQSTEarnestMoneyRedefinedAsNetIncome_90" xlink:type="arc" order="9" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1" xlink:label="loc_us-gaapBusinessAcquisitionEffectiveDateOfAcquisition1_90" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionEffectiveDateOfAcquisition1_90" xlink:type="arc" order="10" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:title="00000047 - Disclosure - NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_UnitedKingdomMember" xlink:label="loc_IQSTUnitedKingdomMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUnitedKingdomMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues_190" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue_190" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit_190" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract_190" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense_190" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss_190" xlink:type="arc" order="5" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense_190" xlink:type="arc" order="6" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit_190" xlink:type="arc" order="7" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss_190" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNetIncomeLoss_190" xlink:type="arc" order="8" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:title="00000048 - Disclosure - NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_UnitedKingdomMember" xlink:label="loc_IQSTUnitedKingdomMember_20" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUnitedKingdomMember_20" xlink:type="arc" order="21" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember_30" xlink:type="arc" order="31" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssetsAbstract_100" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_100" xlink:to="loc_us-gaapAssetsCurrent_100" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapAssetsAbstract_100" xlink:to="loc_us-gaapAssetsNoncurrent_100" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilitiesAbstract_100" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAbstract_100" xlink:to="loc_us-gaapLiabilitiesCurrent_100" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent_100" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapLiabilitiesAbstract_100" xlink:to="loc_us-gaapLiabilitiesNoncurrent_100" xlink:type="arc" order="5" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:title="00000049 - Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000050 - Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_srtMinimumMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_srtMaximumMember_10" xlink:type="arc" order="11" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_30" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_30" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_30" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_30" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_30" xlink:type="arc" order="3" />
    </link:definitionLink>
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000051 - Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)" />
    <link:definitionLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13WarrantsDetailsNarrative" xlink:title="00000052 - Disclosure - NOTE 13 &#8211; WARRANTS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/all" xbrldt:contextElement="segment" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" xlink:type="arc" order="10" xbrldt:closed="true" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/hypercube-dimension" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-domain" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" xlink:type="arc" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain_10" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/dimension-default" xbrldt:contextElement="segment" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain_10" xlink:type="arc" order="30" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ADIFundingLLCMember" xlink:label="loc_IQSTADIFundingLLCMember_0" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTADIFundingLLCMember_0" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_BeneficialOwnershipLimitationUponNoticeMember" xlink:label="loc_IQSTBeneficialOwnershipLimitationUponNoticeMember_40" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTBeneficialOwnershipLimitationUponNoticeMember_40" xlink:type="arc" order="41" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_60" xlink:type="arc" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_60" xlink:type="arc" order="1" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCallFeature" xlink:label="loc_us-gaapDebtInstrumentCallFeature_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCallFeature_60" xlink:type="arc" order="2" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives" xlink:label="loc_us-gaapOptionIndexedToIssuersEquitySettlementAlternatives_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOptionIndexedToIssuersEquitySettlementAlternatives_60" xlink:type="arc" order="3" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_60" xlink:type="arc" order="4" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_VariableInterestEntityOwnershipPercentage" xlink:label="loc_us-gaapVariableInterestEntityOwnershipPercentage_60" />
      <link:definitionArc xlink:arcrole="http://xbrl.org/int/dim/arcrole/domain-member" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapVariableInterestEntityOwnershipPercentage_60" xlink:type="arc" order="5" />
    </link:definitionLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.LAB
<SEQUENCE>6
<FILENAME>iqst-20240930_lab.xml
<DESCRIPTION>XBRL LABEL FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedLabel" roleURI="http://www.xbrl.org/2009/role/negatedLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodEndLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodEndLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedPeriodStartLabel" roleURI="http://www.xbrl.org/2009/role/negatedPeriodStartLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTotalLabel" roleURI="http://www.xbrl.org/2009/role/negatedTotalLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedNetLabel" roleURI="http://www.xbrl.org/2009/role/negatedNetLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd#negatedTerseLabel" roleURI="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    <link:roleRef xlink:type="simple" xlink:href="http://www.xbrl.org/lrr/role/net-2009-12-16.xsd#netLabel" roleURI="http://www.xbrl.org/2009/role/netLabel" />
    <link:labelLink xlink:type="extended" xlink:role="http://www.xbrl.org/2003/role/link">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="us-gaap_StatementClassOfStockAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementClassOfStockAxis" xlink:to="us-gaap_StatementClassOfStockAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementClassOfStockAxis_lbl" xml:lang="en-US">Class of Stock [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="us-gaap_SeriesAPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesAPreferredStockMember" xlink:to="us-gaap_SeriesAPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesAPreferredStockMember_lbl" xml:lang="en-US">Series A Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="us-gaap_SeriesBPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesBPreferredStockMember" xlink:to="us-gaap_SeriesBPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesBPreferredStockMember_lbl" xml:lang="en-US">Series B Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="us-gaap_SeriesCPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesCPreferredStockMember" xlink:to="us-gaap_SeriesCPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesCPreferredStockMember_lbl" xml:lang="en-US">Series C Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="us-gaap_SeriesDPreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SeriesDPreferredStockMember" xlink:to="us-gaap_SeriesDPreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SeriesDPreferredStockMember_lbl" xml:lang="en-US">Series D Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="us-gaap_StatementEquityComponentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementEquityComponentsAxis" xlink:to="us-gaap_StatementEquityComponentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementEquityComponentsAxis_lbl" xml:lang="en-US">Equity Components [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockMember" xlink:label="us-gaap_PreferredStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockMember" xlink:to="us-gaap_PreferredStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockMember_lbl" xml:lang="en-US">Preferred Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockMember" xlink:label="us-gaap_CommonStockMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockMember" xlink:to="us-gaap_CommonStockMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockMember_lbl" xml:lang="en-US">Common Stock [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="us-gaap_AdditionalPaidInCapitalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalMember" xlink:to="us-gaap_AdditionalPaidInCapitalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalMember_lbl" xml:lang="en-US">Additional Paid-in Capital [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsMember" xlink:label="us-gaap_RetainedEarningsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsMember" xlink:to="us-gaap_RetainedEarningsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsMember_lbl" xml:lang="en-US">Retained Earnings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="us-gaap_ComprehensiveIncomeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeMember" xlink:to="us-gaap_ComprehensiveIncomeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeMember_lbl" xml:lang="en-US">Comprehensive Income [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:to="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember_lbl" xml:lang="en-US">AOCI Including Portion Attributable to Noncontrolling Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="us-gaap_NoncontrollingInterestMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NoncontrollingInterestMember" xlink:to="us-gaap_NoncontrollingInterestMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NoncontrollingInterestMember_lbl" xml:lang="en-US">Noncontrolling Interest [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MajorCustomersAxis" xlink:label="srt_MajorCustomersAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MajorCustomersAxis" xlink:to="srt_MajorCustomersAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MajorCustomersAxis_lbl" xml:lang="en-US">Customer [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_TwentyTwoCustomersMember" xlink:label="IQST_TwentyTwoCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_TwentyTwoCustomersMember" xlink:to="IQST_TwentyTwoCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_TwentyTwoCustomersMember_lbl" xml:lang="en-US">Twenty Two Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ElevenCustomersMember" xlink:label="IQST_ElevenCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ElevenCustomersMember" xlink:to="IQST_ElevenCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ElevenCustomersMember_lbl" xml:lang="en-US">Eleven Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_NoBadDebtRiskCustomersMember" xlink:label="IQST_NoBadDebtRiskCustomersMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NoBadDebtRiskCustomersMember" xlink:to="IQST_NoBadDebtRiskCustomersMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NoBadDebtRiskCustomersMember_lbl" xml:lang="en-US">No Bad Debt Risk Customers [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:to="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentByTypeAxis_lbl" xml:lang="en-US">Long-Lived Tangible Asset [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="us-gaap_TechnologyEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TechnologyEquipmentMember" xlink:to="us-gaap_TechnologyEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TechnologyEquipmentMember_lbl" xml:lang="en-US">Technology Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="us-gaap_SoftwareDevelopmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SoftwareDevelopmentMember" xlink:to="us-gaap_SoftwareDevelopmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SoftwareDevelopmentMember_lbl" xml:lang="en-US">Software Development [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="us-gaap_OtherMachineryAndEquipmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherMachineryAndEquipmentMember" xlink:to="us-gaap_OtherMachineryAndEquipmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherMachineryAndEquipmentMember_lbl" xml:lang="en-US">Other Machinery and Equipment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="us-gaap_DebtInstrumentAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentAxis" xlink:to="us-gaap_DebtInstrumentAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentAxis_lbl" xml:lang="en-US">Debt Instrument [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_MartusMember" xlink:label="IQST_MartusMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_MartusMember" xlink:to="IQST_MartusMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_MartusMember_lbl" xml:lang="en-US">Martus</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DarleneCovi19Member" xlink:label="IQST_DarleneCovi19Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DarleneCovi19Member" xlink:to="IQST_DarleneCovi19Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DarleneCovi19Member_lbl" xml:lang="en-US">Darlene Covi 19 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteOneMember" xlink:label="IQST_PromissoryNoteOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteOneMember" xlink:to="IQST_PromissoryNoteOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteOneMember_lbl" xml:lang="en-US">Promissory Note One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteTwoMember" xlink:label="IQST_PromissoryNoteTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteTwoMember" xlink:to="IQST_PromissoryNoteTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteTwoMember_lbl" xml:lang="en-US">Promissory Note Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteQXTELMember" xlink:label="IQST_PromissoryNoteQXTELMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteQXTELMember" xlink:to="IQST_PromissoryNoteQXTELMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteQXTELMember_lbl" xml:lang="en-US">Promissory Note Q X T E L [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteThreeMember" xlink:label="IQST_PromissoryNoteThreeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteThreeMember" xlink:to="IQST_PromissoryNoteThreeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteThreeMember_lbl" xml:lang="en-US">Promissory Note Three [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteFourMember" xlink:label="IQST_PromissoryNoteFourMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteFourMember" xlink:to="IQST_PromissoryNoteFourMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteFourMember_lbl" xml:lang="en-US">Promissory Note Four [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteFiveMember" xlink:label="IQST_PromissoryNoteFiveMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PromissoryNoteFiveMember" xlink:to="IQST_PromissoryNoteFiveMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PromissoryNoteFiveMember_lbl" xml:lang="en-US">Promissory Note Five [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_FutureReceiptsLoanMember" xlink:label="IQST_FutureReceiptsLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FutureReceiptsLoanMember" xlink:to="IQST_FutureReceiptsLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FutureReceiptsLoanMember_lbl" xml:lang="en-US">Future Receipts Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SettlementOfNotePayableMember" xlink:label="IQST_SettlementOfNotePayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SettlementOfNotePayableMember" xlink:to="IQST_SettlementOfNotePayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SettlementOfNotePayableMember_lbl" xml:lang="en-US">Settlement Of Note Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuanceForSettlementOfDebtOneMember" xlink:label="IQST_StockIssuanceForSettlementOfDebtOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuanceForSettlementOfDebtOneMember" xlink:to="IQST_StockIssuanceForSettlementOfDebtOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuanceForSettlementOfDebtOneMember_lbl" xml:lang="en-US">Stock Issuance For Settlement Of Debt One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuanceForSettlementOfDebtTwoMember" xlink:label="IQST_StockIssuanceForSettlementOfDebtTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuanceForSettlementOfDebtTwoMember" xlink:to="IQST_StockIssuanceForSettlementOfDebtTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuanceForSettlementOfDebtTwoMember_lbl" xml:lang="en-US">Stock Issuance For Settlement Of Debt Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableMember" xlink:label="us-gaap_LoansPayableMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableMember" xlink:to="us-gaap_LoansPayableMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableMember_lbl" xml:lang="en-US">Loans Payable [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="IQST_N49OfShareholderOfSwisslink1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink1Member" xlink:to="IQST_N49OfShareholderOfSwisslink1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_N49OfShareholderOfSwisslink1Member_lbl" xml:lang="en-US">49% of Shareholder of SwissLink 1</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="IQST_N49OfShareholderOfSwisslink2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink2Member" xlink:to="IQST_N49OfShareholderOfSwisslink2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_N49OfShareholderOfSwisslink2Member_lbl" xml:lang="en-US">49% of Shareholder of SwissLink 2</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_MinorityShareholderOfQXTELMember" xlink:label="IQST_MinorityShareholderOfQXTELMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_MinorityShareholderOfQXTELMember" xlink:to="IQST_MinorityShareholderOfQXTELMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_MinorityShareholderOfQXTELMember_lbl" xml:lang="en-US">Minority Shareholder Of Q X T E L [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesPayable2023Member" xlink:label="IQST_ConvertibleNotesPayable2023Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotesPayable2023Member" xlink:to="IQST_ConvertibleNotesPayable2023Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotesPayable2023Member_lbl" xml:lang="en-US">Convertible Notes Payable 2023 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesPayable2024Member" xlink:label="IQST_ConvertibleNotesPayable2024Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotesPayable2024Member" xlink:to="IQST_ConvertibleNotesPayable2024Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotesPayable2024Member_lbl" xml:lang="en-US">Convertible Notes Payable 2024 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesMember" xlink:label="IQST_ConvertibleNotesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotesMember" xlink:to="IQST_ConvertibleNotesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotesMember_lbl" xml:lang="en-US">Convertible Notes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanOneMember" xlink:label="IQST_March7ThirdPartyLoanOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_March7ThirdPartyLoanOneMember" xlink:to="IQST_March7ThirdPartyLoanOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_March7ThirdPartyLoanOneMember_lbl" xml:lang="en-US">March 7 Third Party Loan One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoMember" xlink:label="IQST_March7ThirdPartyLoanTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_March7ThirdPartyLoanTwoMember" xlink:to="IQST_March7ThirdPartyLoanTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_March7ThirdPartyLoanTwoMember_lbl" xml:lang="en-US">March 7 Third Party Loan Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoOnePaymentMember" xlink:label="IQST_March7ThirdPartyLoanTwoOnePaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_March7ThirdPartyLoanTwoOnePaymentMember" xlink:to="IQST_March7ThirdPartyLoanTwoOnePaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_March7ThirdPartyLoanTwoOnePaymentMember_lbl" xml:lang="en-US">March 7 Third Party Loan Two One Payment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoFourPaymentsMember" xlink:label="IQST_March7ThirdPartyLoanTwoFourPaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_March7ThirdPartyLoanTwoFourPaymentsMember" xlink:to="IQST_March7ThirdPartyLoanTwoFourPaymentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_March7ThirdPartyLoanTwoFourPaymentsMember_lbl" xml:lang="en-US">March 7 Third Party Loan Two Four Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_July10ThirdPartyLoanMember" xlink:label="IQST_July10ThirdPartyLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_July10ThirdPartyLoanMember" xlink:to="IQST_July10ThirdPartyLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_July10ThirdPartyLoanMember_lbl" xml:lang="en-US">July 10 Third Party Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanMember" xlink:label="IQST_September16ThirdPartyLoanMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_September16ThirdPartyLoanMember" xlink:to="IQST_September16ThirdPartyLoanMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_September16ThirdPartyLoanMember_lbl" xml:lang="en-US">September 16 Third Party Loan [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanFourPaymentsMember" xlink:label="IQST_September16ThirdPartyLoanFourPaymentsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_September16ThirdPartyLoanFourPaymentsMember" xlink:to="IQST_September16ThirdPartyLoanFourPaymentsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_September16ThirdPartyLoanFourPaymentsMember_lbl" xml:lang="en-US">September 16 Third Party Loan Four Payments [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanOnePaymentMember" xlink:label="IQST_September16ThirdPartyLoanOnePaymentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_September16ThirdPartyLoanOnePaymentMember" xlink:to="IQST_September16ThirdPartyLoanOnePaymentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_September16ThirdPartyLoanOnePaymentMember_lbl" xml:lang="en-US">September 16 Third Party Loan One Payment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ThirdPartyLoansTotalMember" xlink:label="IQST_ThirdPartyLoansTotalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ThirdPartyLoansTotalMember" xlink:to="IQST_ThirdPartyLoansTotalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ThirdPartyLoansTotalMember_lbl" xml:lang="en-US">Third Party Loans Total [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteOneMember" xlink:label="IQST_ConvertibleNoteOneMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNoteOneMember" xlink:to="IQST_ConvertibleNoteOneMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNoteOneMember_lbl" xml:lang="en-US">Convertible Note One [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteTwoMember" xlink:label="IQST_ConvertibleNoteTwoMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNoteTwoMember" xlink:to="IQST_ConvertibleNoteTwoMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNoteTwoMember_lbl" xml:lang="en-US">Convertible Note Two [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteThirdPartyTotalMember" xlink:label="IQST_ConvertibleNoteThirdPartyTotalMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNoteThirdPartyTotalMember" xlink:to="IQST_ConvertibleNoteThirdPartyTotalMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNoteThirdPartyTotalMember_lbl" xml:lang="en-US">Convertible Note Third Party Total [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPAMember" xlink:label="IQST_M2BSPAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2BSPAMember" xlink:to="IQST_M2BSPAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2BSPAMember_lbl" xml:lang="en-US">M 2 B S P A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche1Member" xlink:label="IQST_M2BSPATranche1Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2BSPATranche1Member" xlink:to="IQST_M2BSPATranche1Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2BSPATranche1Member_lbl" xml:lang="en-US">M 2 B S P A Tranche 1 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche2Member" xlink:label="IQST_M2BSPATranche2Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2BSPATranche2Member" xlink:to="IQST_M2BSPATranche2Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2BSPATranche2Member_lbl" xml:lang="en-US">M 2 B S P A Tranche 2 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche3Member" xlink:label="IQST_M2BSPATranche3Member" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2BSPATranche3Member" xlink:to="IQST_M2BSPATranche3Member_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2BSPATranche3Member_lbl" xml:lang="en-US">M 2 B S P A Tranche 3 [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ThirdPartyConvertibleDebtMember" xlink:label="IQST_ThirdPartyConvertibleDebtMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ThirdPartyConvertibleDebtMember" xlink:to="IQST_ThirdPartyConvertibleDebtMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ThirdPartyConvertibleDebtMember_lbl" xml:lang="en-US">Third Party Convertible Debt [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BNotesMember" xlink:label="IQST_M2BNotesMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_M2BNotesMember" xlink:to="IQST_M2BNotesMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_M2BNotesMember_lbl" xml:lang="en-US">M 2 B Notes [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DirectorsIssuanceMember" xlink:label="IQST_DirectorsIssuanceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DirectorsIssuanceMember" xlink:to="IQST_DirectorsIssuanceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DirectorsIssuanceMember_lbl" xml:lang="en-US">Directors Issuance [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtSettlementIssuanceMember" xlink:label="IQST_DebtSettlementIssuanceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DebtSettlementIssuanceMember" xlink:to="IQST_DebtSettlementIssuanceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DebtSettlementIssuanceMember_lbl" xml:lang="en-US">Debt Settlement Issuance [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesIssuanceMember" xlink:label="IQST_ConvertibleNotesIssuanceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleNotesIssuanceMember" xlink:to="IQST_ConvertibleNotesIssuanceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleNotesIssuanceMember_lbl" xml:lang="en-US">Convertible Notes Issuance [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConversionOfDebtIssuanceMember" xlink:label="IQST_ConversionOfDebtIssuanceMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConversionOfDebtIssuanceMember" xlink:to="IQST_ConversionOfDebtIssuanceMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConversionOfDebtIssuanceMember_lbl" xml:lang="en-US">Conversion Of Debt Issuance [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockPayableForCashMember" xlink:label="IQST_StockPayableForCashMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockPayableForCashMember" xlink:to="IQST_StockPayableForCashMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockPayableForCashMember_lbl" xml:lang="en-US">Stock Payable For Cash [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredClassAMember" xlink:label="us-gaap_PreferredClassAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredClassAMember" xlink:to="us-gaap_PreferredClassAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredClassAMember_lbl" xml:lang="en-US">Preferred Class A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PreferredClassDMember" xlink:label="IQST_PreferredClassDMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_PreferredClassDMember" xlink:to="IQST_PreferredClassDMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_PreferredClassDMember_lbl" xml:lang="en-US">Preferred Class D [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="us-gaap_BusinessAcquisitionAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionAxis" xlink:to="us-gaap_BusinessAcquisitionAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionAxis_lbl" xml:lang="en-US">Business Acquisition [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsMember" xlink:label="IQST_YukonRiverHoldingsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_YukonRiverHoldingsMember" xlink:to="IQST_YukonRiverHoldingsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_YukonRiverHoldingsMember_lbl" xml:lang="en-US">Yukon River Holdings [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsSecondAmendmentMember" xlink:label="IQST_YukonRiverHoldingsSecondAmendmentMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_YukonRiverHoldingsSecondAmendmentMember" xlink:to="IQST_YukonRiverHoldingsSecondAmendmentMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_YukonRiverHoldingsSecondAmendmentMember_lbl" xml:lang="en-US">Yukon River Holdings Second Amendment [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsBalloonAchievementMember" xlink:label="IQST_YukonRiverHoldingsBalloonAchievementMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_YukonRiverHoldingsBalloonAchievementMember" xlink:to="IQST_YukonRiverHoldingsBalloonAchievementMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_YukonRiverHoldingsBalloonAchievementMember_lbl" xml:lang="en-US">Yukon River Holdings Balloon Achievement [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_QXTELMember" xlink:label="IQST_QXTELMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_QXTELMember" xlink:to="IQST_QXTELMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_QXTELMember_lbl" xml:lang="en-US">Q X T E L [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ProFormaAcquisitionsMember" xlink:label="IQST_ProFormaAcquisitionsMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ProFormaAcquisitionsMember" xlink:to="IQST_ProFormaAcquisitionsMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ProFormaAcquisitionsMember_lbl" xml:lang="en-US">Pro Forma Acquisitions [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="us-gaap_StatementBusinessSegmentsAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementBusinessSegmentsAxis" xlink:to="us-gaap_StatementBusinessSegmentsAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementBusinessSegmentsAxis_lbl" xml:lang="en-US">Segments [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_USAMember" xlink:label="IQST_USAMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_USAMember" xlink:to="IQST_USAMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_USAMember_lbl" xml:lang="en-US">U S A [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SwitzerlandMember" xlink:label="IQST_SwitzerlandMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SwitzerlandMember" xlink:to="IQST_SwitzerlandMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SwitzerlandMember_lbl" xml:lang="en-US">Switzerland [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_UnitedKingdomMember" xlink:label="IQST_UnitedKingdomMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_UnitedKingdomMember" xlink:to="IQST_UnitedKingdomMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_UnitedKingdomMember_lbl" xml:lang="en-US">United Kingdom [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_EliminationMember" xlink:label="IQST_EliminationMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_EliminationMember" xlink:to="IQST_EliminationMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_EliminationMember_lbl" xml:lang="en-US">Elimination [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ADIFundingLLCMember" xlink:label="IQST_ADIFundingLLCMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ADIFundingLLCMember" xlink:to="IQST_ADIFundingLLCMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ADIFundingLLCMember_lbl" xml:lang="en-US">A D I Funding L L C [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_BeneficialOwnershipLimitationUponNoticeMember" xlink:label="IQST_BeneficialOwnershipLimitationUponNoticeMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_BeneficialOwnershipLimitationUponNoticeMember" xlink:to="IQST_BeneficialOwnershipLimitationUponNoticeMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_BeneficialOwnershipLimitationUponNoticeMember_lbl" xml:lang="en-US">Beneficial Ownership Limitation Upon Notice [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis_lbl" xml:lang="en-US">Exercise Price Range [Axis]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MinimumMember" xlink:label="srt_MinimumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MinimumMember" xlink:to="srt_MinimumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MinimumMember_lbl" xml:lang="en-US">Minimum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MaximumMember" xlink:label="srt_MaximumMember" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="srt_MaximumMember" xlink:to="srt_MaximumMember_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="srt_MaximumMember_lbl" xml:lang="en-US">Maximum [Member]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CoverAbstract" xlink:label="dei_CoverAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_CoverAbstract" xlink:to="dei_CoverAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_CoverAbstract_lbl" xml:lang="en-US">Cover [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType" xlink:label="dei_DocumentType" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentType" xlink:to="dei_DocumentType_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentType_lbl" xml:lang="en-US">Document Type</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="dei_AmendmentFlag" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentFlag" xlink:to="dei_AmendmentFlag_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentFlag_lbl" xml:lang="en-US">Amendment Flag</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentDescription" xlink:label="dei_AmendmentDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_AmendmentDescription" xlink:to="dei_AmendmentDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_AmendmentDescription_lbl" xml:lang="en-US">Amendment Description</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentRegistrationStatement" xlink:label="dei_DocumentRegistrationStatement" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentRegistrationStatement" xlink:to="dei_DocumentRegistrationStatement_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentRegistrationStatement_lbl" xml:lang="en-US">Document Registration Statement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport" xlink:label="dei_DocumentAnnualReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAnnualReport" xlink:to="dei_DocumentAnnualReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAnnualReport_lbl" xml:lang="en-US">Document Annual Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentQuarterlyReport" xlink:label="dei_DocumentQuarterlyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentQuarterlyReport" xlink:to="dei_DocumentQuarterlyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentQuarterlyReport_lbl" xml:lang="en-US">Document Quarterly Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="dei_DocumentTransitionReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentTransitionReport" xlink:to="dei_DocumentTransitionReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentTransitionReport_lbl" xml:lang="en-US">Document Transition Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="dei_DocumentShellCompanyReport" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyReport" xlink:to="dei_DocumentShellCompanyReport_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyReport_lbl" xml:lang="en-US">Document Shell Company Report</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyEventDate" xlink:label="dei_DocumentShellCompanyEventDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentShellCompanyEventDate" xlink:to="dei_DocumentShellCompanyEventDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentShellCompanyEventDate_lbl" xml:lang="en-US">Document Shell Company Event Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodStartDate" xlink:label="dei_DocumentPeriodStartDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentPeriodStartDate" xlink:to="dei_DocumentPeriodStartDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentPeriodStartDate_lbl" xml:lang="en-US">Document Period Start Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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/2024/dei-2024.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" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityFilerCategory_lbl" xml:lang="en-US">Entity Filer Category</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness" xlink:label="dei_EntitySmallBusiness" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntitySmallBusiness" xlink:to="dei_EntitySmallBusiness_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntitySmallBusiness_lbl" xml:lang="en-US">Entity Small Business</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany" xlink:label="dei_EntityEmergingGrowthCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityEmergingGrowthCompany" xlink:to="dei_EntityEmergingGrowthCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityEmergingGrowthCompany_lbl" xml:lang="en-US">Entity Emerging Growth Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityExTransitionPeriod" xlink:label="dei_EntityExTransitionPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityExTransitionPeriod" xlink:to="dei_EntityExTransitionPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityExTransitionPeriod_lbl" xml:lang="en-US">Elected Not To Use the Extended Transition Period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAccountingStandard" xlink:label="dei_DocumentAccountingStandard" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentAccountingStandard" xlink:to="dei_DocumentAccountingStandard_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentAccountingStandard_lbl" xml:lang="en-US">Document Accounting Standard</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_OtherReportingStandardItemNumber" xlink:label="dei_OtherReportingStandardItemNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_OtherReportingStandardItemNumber" xlink:to="dei_OtherReportingStandardItemNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_OtherReportingStandardItemNumber_lbl" xml:lang="en-US">Other Reporting Standard Item Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityShellCompany" xlink:label="dei_EntityShellCompany" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityShellCompany" xlink:to="dei_EntityShellCompany_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityShellCompany_lbl" xml:lang="en-US">Entity Shell Company</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPublicFloat" xlink:label="dei_EntityPublicFloat" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityPublicFloat" xlink:to="dei_EntityPublicFloat_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityPublicFloat_lbl" xml:lang="en-US">Entity Public Float</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityBankruptcyProceedingsReportingCurrent" xlink:to="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityBankruptcyProceedingsReportingCurrent_lbl" xml:lang="en-US">Entity Bankruptcy Proceedings, Reporting Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="dei_EntityCommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityCommonStockSharesOutstanding" xlink:to="dei_EntityCommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityCommonStockSharesOutstanding_lbl" xml:lang="en-US">Entity Common Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_DocumentsIncorporatedByReferenceTextBlock" xlink:to="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_DocumentsIncorporatedByReferenceTextBlock_lbl" xml:lang="en-US">Documents Incorporated by Reference [Text Block]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="us-gaap_StatementTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementTable" xlink:to="us-gaap_StatementTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementTable_lbl" xml:lang="en-US">Statement [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="us-gaap_StatementLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementLineItems" xlink:to="us-gaap_StatementLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementLineItems_lbl" xml:lang="en-US">Statement [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsAbstract" xlink:label="us-gaap_AssetsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsAbstract_lbl" xml:lang="en-US">ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="us-gaap_AssetsCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrentAbstract" xlink:to="us-gaap_AssetsCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrentAbstract_lbl" xml:lang="en-US">Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="us-gaap_AccountsReceivableNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableNetCurrent" xlink:to="us-gaap_AccountsReceivableNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableNetCurrent_lbl" xml:lang="en-US">Accounts receivable, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryNet" xlink:label="us-gaap_InventoryNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InventoryNet" xlink:to="us-gaap_InventoryNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InventoryNet_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:to="us-gaap_LoansAndLeasesReceivableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties_lbl" xml:lang="en-US">Due from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="us-gaap_PrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseCurrent" xlink:to="us-gaap_PrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="us-gaap_AssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_AssetsCurrent_lbl" xml:lang="en-US">Total Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="us-gaap_PropertyPlantAndEquipmentNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentNet" xlink:to="us-gaap_PropertyPlantAndEquipmentNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentNet_lbl" xml:lang="en-US">Property and equipment, net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FiniteLivedIntangibleAssetsNet" xlink:to="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FiniteLivedIntangibleAssetsNet_lbl" xml:lang="en-US">Intangible asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Goodwill" xlink:label="us-gaap_Goodwill" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Goodwill" xlink:to="us-gaap_Goodwill_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Goodwill_lbl" xml:lang="en-US">Goodwill</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DeferredIncomeTaxAssetsNet" xlink:to="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DeferredIncomeTaxAssetsNet_lbl" xml:lang="en-US">Deferred tax assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="us-gaap_OtherAssetsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAssetsNoncurrent" xlink:to="us-gaap_OtherAssetsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAssetsNoncurrent_lbl" xml:lang="en-US">Other asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Assets" xlink:label="us-gaap_Assets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Assets_lbl" xml:lang="en-US">TOTAL ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:to="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquityAbstract_lbl" xml:lang="en-US">LIABILITIES AND STOCKHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="us-gaap_LiabilitiesCurrentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrentAbstract" xlink:to="us-gaap_LiabilitiesCurrentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrentAbstract_lbl" xml:lang="en-US">Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableCurrent" xlink:label="us-gaap_AccountsPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsPayableCurrent" xlink:to="us-gaap_AccountsPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsPayableCurrent_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherAccruedLiabilitiesCurrent" xlink:to="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherAccruedLiabilitiesCurrent_lbl" xml:lang="en-US">Accrued and other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="us-gaap_NotesAndLoansPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansPayableCurrent" xlink:to="us-gaap_NotesAndLoansPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesAndLoansPayableCurrent_lbl" xml:lang="en-US">Due to related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableCurrent" xlink:label="us-gaap_LoansPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableCurrent" xlink:to="us-gaap_LoansPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableCurrent_lbl" xml:lang="en-US">Loans payable - net of discount of $294,484 and $3,750, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="us-gaap_OtherLoansPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLoansPayableCurrent" xlink:to="us-gaap_OtherLoansPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherLoansPayableCurrent_lbl" xml:lang="en-US">Loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="us-gaap_ConvertibleNotesPayableCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableCurrent" xlink:to="us-gaap_ConvertibleNotesPayableCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayableCurrent_lbl" xml:lang="en-US">Convertible notes - net of discount of $490,022 and $39,012, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="us-gaap_AssetAcquisitionContingentConsiderationLiability" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:to="us-gaap_AssetAcquisitionContingentConsiderationLiability_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionContingentConsiderationLiability_lbl" xml:lang="en-US">Contingent liability for acquisition of subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativeLiabilities" xlink:label="us-gaap_DerivativeLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeLiabilities" xlink:to="us-gaap_DerivativeLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeLiabilities_lbl" xml:lang="en-US">Derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="us-gaap_LiabilitiesCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesCurrent_lbl" xml:lang="en-US">Total Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableToBank" xlink:label="us-gaap_LoansPayableToBank" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayableToBank" xlink:to="us-gaap_LoansPayableToBank_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayableToBank_lbl" xml:lang="en-US">Loans payable, non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:to="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent_lbl" xml:lang="en-US">Employee benefits, non-current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Liabilities" xlink:label="us-gaap_Liabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_Liabilities_lbl" xml:lang="en-US">TOTAL LIABILITIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="us-gaap_StockholdersEquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityAbstract" xlink:to="us-gaap_StockholdersEquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityAbstract_lbl" xml:lang="en-US">Stockholders' Equity</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockValue" xlink:label="us-gaap_PreferredStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockValue" xlink:to="us-gaap_PreferredStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockValue_lbl" xml:lang="en-US">Preferred Stock, Value, Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockValue" xlink:label="us-gaap_CommonStockValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockValue" xlink:to="us-gaap_CommonStockValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockValue_lbl" xml:lang="en-US">Common stock: 300,000,000 authorized; $0.001 par value 186,176,651 and 172,129,630 shares issued and outstanding, respectively</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="us-gaap_AdditionalPaidInCapital" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapital" xlink:to="us-gaap_AdditionalPaidInCapital_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapital_lbl" xml:lang="en-US">Additional paid in capital</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RetainedEarningsAccumulatedDeficit" xlink:to="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RetainedEarningsAccumulatedDeficit_lbl" xml:lang="en-US">Accumulated deficit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax_lbl" xml:lang="en-US">Accumulated other comprehensive loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Equity attributed to stockholders of iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MinorityInterest" xlink:label="us-gaap_MinorityInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_MinorityInterest_lbl" xml:lang="en-US">Equity (Deficit) attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="us-gaap_StockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_StockholdersEquity_lbl" xml:lang="en-US">TOTAL STOCKHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_lbl" xml:lang="en-US">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscount" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_lbl" xml:lang="en-US">Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="us-gaap_PreferredStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesAuthorized" xlink:to="us-gaap_PreferredStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesAuthorized_lbl" xml:lang="en-US">Preferred Stock, Shares Authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParOrStatedValuePerShare" xlink:to="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Preferred Stock, Par or Stated Value Per Share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="us-gaap_PreferredStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesIssued" xlink:to="us-gaap_PreferredStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesIssued_lbl" xml:lang="en-US">Preferred Stock, Shares Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="us-gaap_PreferredStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockSharesOutstanding" xlink:to="us-gaap_PreferredStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockSharesOutstanding_lbl" xml:lang="en-US">Preferred Stock, Shares Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="us-gaap_CommonStockSharesAuthorized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesAuthorized" xlink:to="us-gaap_CommonStockSharesAuthorized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesAuthorized_lbl" xml:lang="en-US">Common Stock, Shares Authorized</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockParOrStatedValuePerShare" xlink:to="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockParOrStatedValuePerShare_lbl" xml:lang="en-US">Common Stock, Par or Stated Value Per Share</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesIssued" xlink:label="us-gaap_CommonStockSharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesIssued" xlink:to="us-gaap_CommonStockSharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesIssued_lbl" xml:lang="en-US">Common Stock, Shares, Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="us-gaap_CommonStockSharesOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesOutstanding" xlink:to="us-gaap_CommonStockSharesOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesOutstanding_lbl" xml:lang="en-US">Common Stock, Shares, Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeStatementAbstract" xlink:label="us-gaap_IncomeStatementAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeStatementAbstract" xlink:to="us-gaap_IncomeStatementAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeStatementAbstract_lbl" xml:lang="en-US">Income Statement [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="us-gaap_Revenues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Revenues" xlink:to="us-gaap_Revenues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Revenues_lbl" xml:lang="en-US">Revenues</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue" xlink:label="us-gaap_CostOfRevenue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CostOfRevenue_lbl" xml:lang="en-US">Cost of revenue</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="us-gaap_GrossProfit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_GrossProfit_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="us-gaap_OperatingExpensesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpensesAbstract" xlink:to="us-gaap_OperatingExpensesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpensesAbstract_lbl" xml:lang="en-US">Operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="us-gaap_GeneralAndAdministrativeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GeneralAndAdministrativeExpense" xlink:to="us-gaap_GeneralAndAdministrativeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GeneralAndAdministrativeExpense_lbl" xml:lang="en-US">General and administration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpenses" xlink:label="us-gaap_OperatingExpenses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingExpenses_lbl" xml:lang="en-US">Total operating expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="us-gaap_OperatingIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_OperatingIncomeLoss_lbl" xml:lang="en-US">Operating income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpenseAbstract" xlink:to="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpenseAbstract_lbl" xml:lang="en-US">Other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="us-gaap_OtherNonoperatingIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncome" xlink:to="us-gaap_OtherNonoperatingIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncome_lbl" xml:lang="en-US">Other income</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="us-gaap_OtherNonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherNonoperatingIncomeExpense" xlink:to="us-gaap_OtherNonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherNonoperatingIncomeExpense_lbl" xml:lang="en-US">Other expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_InterestExpense2" xlink:label="IQST_InterestExpense2" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_InterestExpense2" xlink:to="IQST_InterestExpense2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="IQST_InterestExpense2_lbl" xml:lang="en-US">Interest expense</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:to="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1_lbl" xml:lang="en-US">Change in fair value of derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:to="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_lbl" xml:lang="en-US">Loss on settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="us-gaap_NonoperatingIncomeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_lbl" xml:lang="en-US">Total other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_lbl" xml:lang="en-US">Net income (loss) before provision for income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="us-gaap_IncomeTaxExpenseBenefit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_lbl" xml:lang="en-US">Income taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="us-gaap_NetIncomeLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetIncomeLoss_lbl" xml:lang="en-US">Net income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:to="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less: Net income attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAttributableToParentDiluted" xlink:label="us-gaap_NetIncomeLossAttributableToParentDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAttributableToParentDiluted" xlink:to="us-gaap_NetIncomeLossAttributableToParentDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAttributableToParentDiluted_lbl" xml:lang="en-US">Net loss attributed to iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DividendsPreferredStock" xlink:label="us-gaap_DividendsPreferredStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DividendsPreferredStock" xlink:to="us-gaap_DividendsPreferredStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DividendsPreferredStock_lbl" xml:lang="en-US">Dividend on Series B Preferred Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:to="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic_lbl" xml:lang="en-US">Net loss attributed to stockholders of iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAbstract_lbl" xml:lang="en-US">Comprehensive income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Foreign currency adjustment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Total comprehensive income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest_lbl" xml:lang="en-US">Less: Comprehensive income attributable to noncontrolling interests</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTax" xlink:to="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTax_lbl" xml:lang="en-US">Net comprehensive loss attributed to iQSTEL Inc.</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="us-gaap_EarningsPerShareDiluted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerShareDiluted" xlink:to="us-gaap_EarningsPerShareDiluted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerShareDiluted_lbl" xml:lang="en-US">Basic and diluted loss per common share</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_WeightedAverageNumberOfShareOutstandingBasic" xlink:label="IQST_WeightedAverageNumberOfShareOutstandingBasic" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_WeightedAverageNumberOfShareOutstandingBasic" xlink:to="IQST_WeightedAverageNumberOfShareOutstandingBasic_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_WeightedAverageNumberOfShareOutstandingBasic_lbl" xml:lang="en-US">Weighted average number of common shares outstanding - Basic and diluted</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_StockholdersEquity_2_lbl" xml:lang="en-US">Balance - June 30, 2023</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharesIssued" xlink:label="us-gaap_SharesIssued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_SharesIssued_lbl" xml:lang="en-US">Shares, Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_lbl" xml:lang="en-US">Common stock issued for compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation_lbl" xml:lang="en-US">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtValue1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtValue1_lbl" xml:lang="en-US">Common stock issued for settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares1" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtShares1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockIssuedForSettlementOfDebtShares1" xlink:to="IQST_CommonStockIssuedForSettlementOfDebtShares1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockIssuedForSettlementOfDebtShares1_lbl" xml:lang="en-US">[custom:CommonStockIssuedForSettlementOfDebtShares1]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfUnits_lbl" xml:lang="en-US">Common stock issued in conjunction with convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Units</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetIncomeLoss_2_lbl" xml:lang="en-US">Net income (loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Common stock issued for warrant exercises</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Conversion of Convertible Securities</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:to="IQST_ResolutionOfDerivativeLiabilitiesValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue_lbl" xml:lang="en-US">Resolution of derivative liabilities upon exercise of warrant</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ResolutionOfDerivativeLiabilitiesShares" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ResolutionOfDerivativeLiabilitiesShares" xlink:to="IQST_ResolutionOfDerivativeLiabilitiesShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesShares_lbl" xml:lang="en-US">[custom:ResolutionOfDerivativeLiabilitiesShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueAcquisitions_lbl" xml:lang="en-US">Acquisition of subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="us-gaap_StockIssuedDuringPeriodSharesAcquisitions" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:to="us-gaap_StockIssuedDuringPeriodSharesAcquisitions_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesAcquisitions_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Acquisitions</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueOther" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther_lbl" xml:lang="en-US">Common stock issued for conversion of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_lbl" xml:lang="en-US">Stock Issued During Period, Shares, Other</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockPayableValue" xlink:label="IQST_CommonStockPayableValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockPayableValue" xlink:to="IQST_CommonStockPayableValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockPayableValue_lbl" xml:lang="en-US">Common stock payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockPayableShares" xlink:label="IQST_CommonStockPayableShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CommonStockPayableShares" xlink:to="IQST_CommonStockPayableShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CommonStockPayableShares_lbl" xml:lang="en-US">[custom:CommonStockPayableShares]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:to="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments_lbl" xml:lang="en-US">Foreign currency translation adjustments</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" xlink:label="IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" xlink:to="IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend_lbl" xml:lang="en-US">Series B Preferred stock issued as dividend</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" xlink:label="IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" xlink:to="IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend_lbl" xml:lang="en-US">[custom:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend]</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DividendToNonControllingInterest" xlink:label="IQST_DividendToNonControllingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DividendToNonControllingInterest" xlink:to="IQST_DividendToNonControllingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DividendToNonControllingInterest_lbl" xml:lang="en-US">Dividend to non-controlling interest</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DividendToNonControllingInterestShares" xlink:label="IQST_DividendToNonControllingInterestShares" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DividendToNonControllingInterestShares" xlink:to="IQST_DividendToNonControllingInterestShares_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DividendToNonControllingInterestShares_lbl" xml:lang="en-US">[custom:DividendToNonControllingInterestShares]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_StockholdersEquity_3_lbl" xml:lang="en-US">Balance - September 30, 2023</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_SharesIssued_2_lbl" xml:lang="en-US">Shares, Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="us-gaap_StatementOfCashFlowsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StatementOfCashFlowsAbstract" xlink:to="us-gaap_StatementOfCashFlowsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StatementOfCashFlowsAbstract_lbl" xml:lang="en-US">Statement of Cash Flows [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetIncomeLoss" xlink:to="us-gaap_NetIncomeLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NetIncomeLoss_3_lbl" xml:lang="en-US">Net loss</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract_lbl" xml:lang="en-US">Adjustments to reconcile net loss to net cash used in operating activities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensation" xlink:label="us-gaap_ShareBasedCompensation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensation" xlink:to="us-gaap_ShareBasedCompensation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensation_lbl" xml:lang="en-US">Stock based compensation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="us-gaap_ProvisionForDoubtfulAccounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProvisionForDoubtfulAccounts" xlink:to="us-gaap_ProvisionForDoubtfulAccounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProvisionForDoubtfulAccounts_lbl" xml:lang="en-US">Bad debt expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="us-gaap_DepreciationDepletionAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationDepletionAndAmortization" xlink:to="us-gaap_DepreciationDepletionAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationDepletionAndAmortization_lbl" xml:lang="en-US">Depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentForAmortization" xlink:label="us-gaap_AdjustmentForAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdjustmentForAmortization" xlink:to="us-gaap_AdjustmentForAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdjustmentForAmortization_lbl" xml:lang="en-US">Amortization of debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:to="us-gaap_IncreaseDecreaseInDerivativeLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities_lbl" xml:lang="en-US">Change in fair value of derivative liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:to="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_2_lbl" xml:lang="en-US">Loss on settlement of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:to="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOperatingCapitalAbstract_lbl" xml:lang="en-US">Changes in operating assets and liabilities:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_lbl" xml:lang="en-US">Accounts receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="us-gaap_IncreaseDecreaseInInventories" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInInventories_lbl" xml:lang="en-US">Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_lbl" xml:lang="en-US">Prepaid and other assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties_lbl" xml:lang="en-US">Due from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableTrade_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade_lbl" xml:lang="en-US">Accounts payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_lbl" xml:lang="en-US">Accrued and other current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_lbl" xml:lang="en-US">Net cash used in operating activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets" xlink:to="us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets_lbl" xml:lang="en-US">Acquisitions of subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_lbl" xml:lang="en-US">Purchase of property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquireOtherProductiveAssets" xlink:label="us-gaap_PaymentsToAcquireOtherProductiveAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquireOtherProductiveAssets" xlink:to="us-gaap_PaymentsToAcquireOtherProductiveAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquireOtherProductiveAssets_lbl" xml:lang="en-US">Purchase of intangible assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:to="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_lbl" xml:lang="en-US">Advances of loans receivable - related party</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:to="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties_lbl" xml:lang="en-US">Collection of amounts due from related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_lbl" xml:lang="en-US">Net cash used in investing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract_lbl" xml:lang="en-US">&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="us-gaap_ProceedsFromOtherDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromOtherDebt" xlink:to="us-gaap_ProceedsFromOtherDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromOtherDebt_lbl" xml:lang="en-US">Proceeds from loans payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="us-gaap_RepaymentsOfOtherDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherDebt" xlink:to="us-gaap_RepaymentsOfOtherDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_RepaymentsOfOtherDebt_lbl" xml:lang="en-US">Repayments of loans payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInNotesPayableRelatedParties_lbl" xml:lang="en-US">Proceeds from loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfRelatedPartyDebt" xlink:to="us-gaap_RepaymentsOfRelatedPartyDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfRelatedPartyDebt_lbl" xml:lang="en-US">Repayment of loans payable - related parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="us-gaap_ProceedsFromWarrantExercises" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromWarrantExercises" xlink:to="us-gaap_ProceedsFromWarrantExercises_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromWarrantExercises_lbl" xml:lang="en-US">Proceeds from exercise of warrants</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" xlink:label="us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" xlink:to="us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt_lbl" xml:lang="en-US">Proceeds from issuance of common stock payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfMediumTermNotes" xlink:label="us-gaap_ProceedsFromIssuanceOfMediumTermNotes" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOfMediumTermNotes" xlink:to="us-gaap_ProceedsFromIssuanceOfMediumTermNotes_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOfMediumTermNotes_lbl" xml:lang="en-US">Proceeds from convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:to="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromIssuanceOrSaleOfEquity_lbl" xml:lang="en-US">Proceeds from common stock purchase option</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="us-gaap_RepaymentsOfConvertibleDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfConvertibleDebt" xlink:to="us-gaap_RepaymentsOfConvertibleDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfConvertibleDebt_lbl" xml:lang="en-US">Repayment of convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_lbl" xml:lang="en-US">Net cash provided by financing activities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">&#160;Effect of exchange rate changes on cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/totalLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_lbl" xml:lang="en-US">&#160;Net change in cash</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodStartLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_lbl" xml:lang="en-US">&#160;Cash, beginning of period</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/periodEndLabel" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2_lbl" xml:lang="en-US">&#160;Cash, end of period</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SupplementalCashFlowInformationAbstract" xlink:to="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SupplementalCashFlowInformationAbstract_lbl" xml:lang="en-US">&#160;Supplemental cash flow information</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestPaidNet" xlink:label="us-gaap_InterestPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestPaidNet" xlink:to="us-gaap_InterestPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestPaidNet_lbl" xml:lang="en-US">Cash paid for interest</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="us-gaap_IncomeTaxesPaidNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaidNet" xlink:to="us-gaap_IncomeTaxesPaidNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaidNet_lbl" xml:lang="en-US">Cash paid for taxes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:to="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract_lbl" xml:lang="en-US">&#160;Non-cash transactions:</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SeriesBPreferredStockIssuedAsDividend" xlink:label="IQST_SeriesBPreferredStockIssuedAsDividend" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SeriesBPreferredStockIssuedAsDividend" xlink:to="IQST_SeriesBPreferredStockIssuedAsDividend_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_SeriesBPreferredStockIssuedAsDividend_lbl" xml:lang="en-US">Series B Preferred stock issued as dividend</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_2_lbl" xml:lang="en-US">Common stock issued in connection with convertible notes</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesOther" xlink:to="us-gaap_StockIssuedDuringPeriodSharesOther_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodSharesOther_2_lbl" xml:lang="en-US">Common stock issued for conversion of debt</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CashlessWarrantsExercised" xlink:label="IQST_CashlessWarrantsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_CashlessWarrantsExercised" xlink:to="IQST_CashlessWarrantsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_CashlessWarrantsExercised_lbl" xml:lang="en-US">Cashless warrant exercised</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:to="IQST_ResolutionOfDerivativeLiabilitiesValue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue_2_lbl" xml:lang="en-US">Resolution of derivative liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_NotePayableIssuedForAcquisitionOfSubsidiary" xlink:label="IQST_NotePayableIssuedForAcquisitionOfSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_NotePayableIssuedForAcquisitionOfSubsidiary" xlink:to="IQST_NotePayableIssuedForAcquisitionOfSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_NotePayableIssuedForAcquisitionOfSubsidiary_lbl" xml:lang="en-US">Note payable issued for acquisition of subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ContingentLiabilityForAcquisitionOfSubsidiary" xlink:label="IQST_ContingentLiabilityForAcquisitionOfSubsidiary" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ContingentLiabilityForAcquisitionOfSubsidiary" xlink:to="IQST_ContingentLiabilityForAcquisitionOfSubsidiary_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="IQST_ContingentLiabilityForAcquisitionOfSubsidiary_lbl" xml:lang="en-US">Contingent liability for acquisition of subsidiary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="us-gaap_AccountingPoliciesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountingPoliciesAbstract" xlink:to="us-gaap_AccountingPoliciesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountingPoliciesAbstract_lbl" xml:lang="en-US">Accounting Policies [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:label="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:to="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_lbl" xml:lang="en-US">NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract_lbl" xml:lang="en-US">Organization, Consolidation and Presentation of Financial Statements [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:label="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:to="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubstantialDoubtAboutGoingConcernTextBlock_lbl" xml:lang="en-US">NOTE 3 - GOING CONCERN</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:to="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAndAssetAcquisitionAbstract_lbl" xml:lang="en-US">Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:label="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:to="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_lbl" xml:lang="en-US">NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentAbstract" xlink:to="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentAbstract_lbl" xml:lang="en-US">Property, Plant and Equipment [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 5 &#8211; PROPERTY AND EQUIPMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="us-gaap_DebtDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureAbstract" xlink:to="us-gaap_DebtDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureAbstract_lbl" xml:lang="en-US">Debt Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="us-gaap_DebtDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtDisclosureTextBlock" xlink:to="us-gaap_DebtDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 6 &#8211;LOANS PAYABLE</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DisclosureNote7ConvertibleNotesAbstract" xlink:label="IQST_DisclosureNote7ConvertibleNotesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DisclosureNote7ConvertibleNotesAbstract" xlink:to="IQST_DisclosureNote7ConvertibleNotesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DisclosureNote7ConvertibleNotesAbstract_lbl" xml:lang="en-US">Note 7 - Convertible Notes</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleDebtPoliciesTextBlock" xlink:label="IQST_ConvertibleDebtPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ConvertibleDebtPoliciesTextBlock" xlink:to="IQST_ConvertibleDebtPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ConvertibleDebtPoliciesTextBlock_lbl" xml:lang="en-US">NOTE 7 - CONVERTIBLE NOTES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityAbstract" xlink:label="us-gaap_EquityAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EquityAbstract" xlink:to="us-gaap_EquityAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EquityAbstract_lbl" xml:lang="en-US">Equity [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:to="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityNoteDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="us-gaap_RelatedPartyTransactionsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsAbstract" xlink:to="us-gaap_RelatedPartyTransactionsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsAbstract_lbl" xml:lang="en-US">Related Party Transactions [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:to="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RelatedPartyTransactionsDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 9 - RELATED PARTY TRANSACTIONS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureAbstract_lbl" xml:lang="en-US">Commitments and Contingencies Disclosure [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:to="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommitmentsAndContingenciesDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:label="us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:to="us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock_lbl" xml:lang="en-US">NOTE 11 &#8211; ACQUISITION</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingAbstract" xlink:label="us-gaap_SegmentReportingAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingAbstract" xlink:to="us-gaap_SegmentReportingAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingAbstract_lbl" xml:lang="en-US">Segment Reporting [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingDisclosureTextBlock" xlink:to="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingDisclosureTextBlock_lbl" xml:lang="en-US">NOTE 12 - SEGMENT</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativesReportingOfDerivativeActivity" xlink:label="us-gaap_DerivativesReportingOfDerivativeActivity" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativesReportingOfDerivativeActivity" xlink:to="us-gaap_DerivativesReportingOfDerivativeActivity_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativesReportingOfDerivativeActivity_lbl" xml:lang="en-US">NOTE 13 &#8211; WARRANTS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="us-gaap_SubsequentEventsAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsAbstract" xlink:to="us-gaap_SubsequentEventsAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsAbstract_lbl" xml:lang="en-US">Subsequent Events [Abstract]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="us-gaap_SubsequentEventsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SubsequentEventsTextBlock" xlink:to="us-gaap_SubsequentEventsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SubsequentEventsTextBlock_lbl" xml:lang="en-US">NOTE 14 &#8211; SUBSEQUENT EVENTS</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" xlink:to="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_lbl" xml:lang="en-US">Organization and Operations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:to="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BasisOfAccountingPolicyPolicyTextBlock_lbl" xml:lang="en-US">Basis of Presentation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Reclassifications" xlink:label="us-gaap_Reclassifications" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Reclassifications" xlink:to="us-gaap_Reclassifications_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Reclassifications_lbl" xml:lang="en-US">Reclassification</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="us-gaap_ConsolidationPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConsolidationPolicyTextBlock" xlink:to="us-gaap_ConsolidationPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConsolidationPolicyTextBlock_lbl" xml:lang="en-US">Consolidation Policy</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_UseOfEstimates" xlink:label="us-gaap_UseOfEstimates" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_UseOfEstimates" xlink:to="us-gaap_UseOfEstimates_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_UseOfEstimates_lbl" xml:lang="en-US">Use of Estimates</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="us-gaap_BusinessCombinationsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationsPolicy" xlink:to="us-gaap_BusinessCombinationsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationsPolicy_lbl" xml:lang="en-US">Business Combinations</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:to="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_lbl" xml:lang="en-US">Foreign Currency Translation and Re-measurement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:to="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashAndCashEquivalentsPolicyTextBlock_lbl" xml:lang="en-US">Cash and Cash Equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:label="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:to="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock_lbl" xml:lang="en-US">Accounts Receivable and Allowance for Uncollectible Accounts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_EarningsPerSharePolicyTextBlock" xlink:to="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_EarningsPerSharePolicyTextBlock_lbl" xml:lang="en-US">Net Income (Loss) Per Share of Common Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:to="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskDisclosureTextBlock_lbl" xml:lang="en-US">Concentrations of Credit Risk</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:to="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueOfFinancialInstrumentsPolicy_lbl" xml:lang="en-US">Financial Instruments</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RevenueRecognitionPolicyTextBlock" xlink:to="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RevenueRecognitionPolicyTextBlock_lbl" xml:lang="en-US">Revenue Recognition</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:to="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock_lbl" xml:lang="en-US">Recent Accounting Pronouncements</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="us-gaap_OtherCurrentAssetsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherCurrentAssetsTextBlock" xlink:to="us-gaap_OtherCurrentAssetsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherCurrentAssetsTextBlock_lbl" xml:lang="en-US">NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:to="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentTextBlock_lbl" xml:lang="en-US">NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ScheduleOfLoansPayableTextBlock" xlink:label="IQST_ScheduleOfLoansPayableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ScheduleOfLoansPayableTextBlock" xlink:to="IQST_ScheduleOfLoansPayableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ScheduleOfLoansPayableTextBlock_lbl" xml:lang="en-US">NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:label="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:to="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock_lbl" xml:lang="en-US">NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleDebtTableTextBlock" xlink:label="us-gaap_ConvertibleDebtTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleDebtTableTextBlock" xlink:to="us-gaap_ConvertibleDebtTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleDebtTableTextBlock_lbl" xml:lang="en-US">NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock_lbl" xml:lang="en-US">NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock" xlink:label="us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock" xlink:to="us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock_lbl" xml:lang="en-US">NOTE 11 - ACQUISITIONS - QXTEL Consideration</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:to="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_lbl" xml:lang="en-US">NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:to="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionProFormaInformationTextBlock_lbl" xml:lang="en-US">NOTE 11 - ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock_lbl" xml:lang="en-US">NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_AssetInformationByGeographicSegment" xlink:label="IQST_AssetInformationByGeographicSegment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_AssetInformationByGeographicSegment" xlink:to="IQST_AssetInformationByGeographicSegment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_AssetInformationByGeographicSegment_lbl" xml:lang="en-US">NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:to="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_lbl" xml:lang="en-US">NOTE 13 - WARRANTS - Schedule of Warrant Summary</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:to="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_lbl" xml:lang="en-US">NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:label="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:to="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_lbl" xml:lang="en-US">NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationDateOfIncorporation" xlink:label="dei_EntityIncorporationDateOfIncorporation" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="dei_EntityIncorporationDateOfIncorporation" xlink:to="dei_EntityIncorporationDateOfIncorporation_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="dei_EntityIncorporationDateOfIncorporation_lbl" xml:lang="en-US">Entity Incorporation, Date of Incorporation</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="us-gaap_CashEquivalentsAtCarryingValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashEquivalentsAtCarryingValue" xlink:to="us-gaap_CashEquivalentsAtCarryingValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashEquivalentsAtCarryingValue_lbl" xml:lang="en-US">Cash Equivalents, at Carrying Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:to="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_lbl" xml:lang="en-US">Allowance for Loan and Lease Loss, Recovery of Bad Debts</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="us-gaap_ConcentrationRiskPercentage1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConcentrationRiskPercentage1" xlink:to="us-gaap_ConcentrationRiskPercentage1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConcentrationRiskPercentage1_lbl" xml:lang="en-US">Concentration Risk, Percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:to="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccountsAndOtherReceivablesNetCurrent_lbl" xml:lang="en-US">Other receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="us-gaap_OtherPrepaidExpenseCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPrepaidExpenseCurrent" xlink:to="us-gaap_OtherPrepaidExpenseCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPrepaidExpenseCurrent_lbl" xml:lang="en-US">Prepaid expenses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdvancesOnInventoryPurchases" xlink:label="us-gaap_AdvancesOnInventoryPurchases" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdvancesOnInventoryPurchases" xlink:to="us-gaap_AdvancesOnInventoryPurchases_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdvancesOnInventoryPurchases_lbl" xml:lang="en-US">Advance payment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxReceivable" xlink:label="us-gaap_IncomeTaxReceivable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxReceivable" xlink:to="us-gaap_IncomeTaxReceivable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxReceivable_lbl" xml:lang="en-US">Tax receivable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_lbl" xml:lang="en-US">Deposit for acquisition of asset</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SecurityDeposit" xlink:label="us-gaap_SecurityDeposit" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SecurityDeposit" xlink:to="us-gaap_SecurityDeposit_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SecurityDeposit_lbl" xml:lang="en-US">Security deposit</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:to="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PrepaidExpenseAndOtherAssetsCurrent_lbl" xml:lang="en-US">Prepaid expenses and other current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:to="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfPropertyPlantAndEquipmentTable_lbl" xml:lang="en-US">Property, Plant and Equipment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentLineItems" xlink:to="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentLineItems_lbl" xml:lang="en-US">Property, Plant and Equipment [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="us-gaap_PropertyPlantAndEquipmentGross" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PropertyPlantAndEquipmentGross" xlink:to="us-gaap_PropertyPlantAndEquipmentGross_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PropertyPlantAndEquipmentGross_lbl" xml:lang="en-US">Total property and equipment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedLabel" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_lbl" xml:lang="en-US">Accumulated depreciation and amortization</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationAndAmortization" xlink:label="us-gaap_DepreciationAndAmortization" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DepreciationAndAmortization" xlink:to="us-gaap_DepreciationAndAmortization_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DepreciationAndAmortization_lbl" xml:lang="en-US">Depreciation, Depletion and Amortization, Nonproduction</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="us-gaap_ScheduleOfShortTermDebtTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTable" xlink:to="us-gaap_ScheduleOfShortTermDebtTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTable_lbl" xml:lang="en-US">Short-Term Debt [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="us-gaap_ShortTermDebtLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShortTermDebtLineItems" xlink:to="us-gaap_ShortTermDebtLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShortTermDebtLineItems_lbl" xml:lang="en-US">Short-Term Debt [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="us-gaap_DebtInstrumentCarryingAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCarryingAmount" xlink:to="us-gaap_DebtInstrumentCarryingAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCarryingAmount_lbl" xml:lang="en-US">Long-Term Debt, Gross</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="us-gaap_DebtInstrumentIssuanceDate1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentIssuanceDate1" xlink:to="us-gaap_DebtInstrumentIssuanceDate1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentIssuanceDate1_lbl" xml:lang="en-US">Debt Instrument, Issuance Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="us-gaap_DebtInstrumentMaturityDate" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDate" xlink:to="us-gaap_DebtInstrumentMaturityDate_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDate_lbl" xml:lang="en-US">Debt Instrument, Maturity Date</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:to="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateStatedPercentage_lbl" xml:lang="en-US">Debt Instrument, Interest Rate, Stated Percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebt" xlink:label="us-gaap_LongTermDebt" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebt" xlink:to="us-gaap_LongTermDebt_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebt_lbl" xml:lang="en-US">Long-Term Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtCurrent" xlink:label="us-gaap_LongTermDebtCurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtCurrent" xlink:to="us-gaap_LongTermDebtCurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtCurrent_lbl" xml:lang="en-US">Long-Term Debt, Current Maturities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="us-gaap_LongTermDebtNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermDebtNoncurrent" xlink:to="us-gaap_LongTermDebtNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermDebtNoncurrent_lbl" xml:lang="en-US">Long-Term Debt, Excluding Current Maturities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentRepurchaseAmount" xlink:label="us-gaap_DebtInstrumentRepurchaseAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentRepurchaseAmount" xlink:to="us-gaap_DebtInstrumentRepurchaseAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentRepurchaseAmount_lbl" xml:lang="en-US">Debt Instrument, Repurchase Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnusedBorrowingCapacityFee" xlink:label="us-gaap_DebtInstrumentUnusedBorrowingCapacityFee" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnusedBorrowingCapacityFee" xlink:to="us-gaap_DebtInstrumentUnusedBorrowingCapacityFee_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentUnusedBorrowingCapacityFee_lbl" xml:lang="en-US">Debt Instrument, Unused Borrowing Capacity, Fee</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="us-gaap_DebtInstrumentFaceAmount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFaceAmount" xlink:to="us-gaap_DebtInstrumentFaceAmount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFaceAmount_lbl" xml:lang="en-US">Debt Instrument, Face Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="us-gaap_DebtInstrumentPeriodicPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPayment" xlink:to="us-gaap_DebtInstrumentPeriodicPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPayment_lbl" xml:lang="en-US">Debt Instrument, Periodic Payment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:to="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_3_lbl" xml:lang="en-US">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayable" xlink:label="us-gaap_LoansPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansPayable" xlink:to="us-gaap_LoansPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LoansPayable_lbl" xml:lang="en-US">Loans Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDateDescription" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentMaturityDateDescription" xlink:to="us-gaap_DebtInstrumentMaturityDateDescription_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentMaturityDateDescription_lbl" xml:lang="en-US">Debt Instrument, Maturity Date, Description</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherLoansPayableCurrent" xlink:to="us-gaap_OtherLoansPayableCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OtherLoansPayableCurrent_2_lbl" xml:lang="en-US">Other Loans Payable, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermLoansPayable" xlink:label="us-gaap_LongTermLoansPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LongTermLoansPayable" xlink:to="us-gaap_LongTermLoansPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LongTermLoansPayable_lbl" xml:lang="en-US">Loans Payable, Noncurrent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfOtherDebt" xlink:to="us-gaap_RepaymentsOfOtherDebt_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfOtherDebt_2_lbl" xml:lang="en-US">Repayments of Other Debt</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpense" xlink:label="us-gaap_InterestExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestExpense" xlink:to="us-gaap_InterestExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestExpense_lbl" xml:lang="en-US">Interest Expense, Operating and Nonoperating</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AmortizationOfDebtDiscountPremium" xlink:to="us-gaap_AmortizationOfDebtDiscountPremium_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AmortizationOfDebtDiscountPremium_lbl" xml:lang="en-US">Amortization of Debt Discount (Premium)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayableCurrent" xlink:to="us-gaap_ConvertibleNotesPayableCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_ConvertibleNotesPayableCurrent_2_lbl" xml:lang="en-US">Less: current portion of convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="us-gaap_ConvertibleNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleNotesPayable" xlink:to="us-gaap_ConvertibleNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleNotesPayable_lbl" xml:lang="en-US">Total convertible notes payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentUnamortizedDiscount" xlink:to="us-gaap_DebtInstrumentUnamortizedDiscount_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_DebtInstrumentUnamortizedDiscount_2_lbl" xml:lang="en-US">Less: Unamortized debt discount</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="us-gaap_ConvertibleLongTermNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ConvertibleLongTermNotesPayable" xlink:to="us-gaap_ConvertibleLongTermNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ConvertibleLongTermNotesPayable_lbl" xml:lang="en-US">Long-term convertible notes</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:to="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateEffectivePercentage_lbl" xml:lang="en-US">Debt Instrument, Interest Rate, Effective Percentage</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:to="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentFrequencyOfPeriodicPayment_lbl" xml:lang="en-US">Debt Instrument, Frequency of Periodic Payment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentDateOfFirstRequiredPayment1" xlink:label="us-gaap_DebtInstrumentDateOfFirstRequiredPayment1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentDateOfFirstRequiredPayment1" xlink:to="us-gaap_DebtInstrumentDateOfFirstRequiredPayment1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentDateOfFirstRequiredPayment1_lbl" xml:lang="en-US">Debt Instrument, Date of First Required Payment</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestOnConvertibleDebtNetOfTax" xlink:label="us-gaap_InterestOnConvertibleDebtNetOfTax" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_InterestOnConvertibleDebtNetOfTax" xlink:to="us-gaap_InterestOnConvertibleDebtNetOfTax_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_InterestOnConvertibleDebtNetOfTax_lbl" xml:lang="en-US">Interest on Convertible Debt, Net of Tax</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateTerms" xlink:label="us-gaap_DebtInstrumentInterestRateTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentInterestRateTerms" xlink:to="us-gaap_DebtInstrumentInterestRateTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentInterestRateTerms_lbl" xml:lang="en-US">Debt Instrument, Interest Rate Terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:to="us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature_lbl" xml:lang="en-US">Debt Instrument, Convertible, Terms of Conversion Feature</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:to="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentConvertibleConversionPrice1_lbl" xml:lang="en-US">Debt Instrument, Convertible, Conversion Price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:to="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockIssuedDuringPeriodSharesNewIssues_lbl" xml:lang="en-US">Stock Issued During Period, Shares, New Issues</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtInstrumentOriginalIssueDiscount" xlink:label="IQST_DebtInstrumentOriginalIssueDiscount" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DebtInstrumentOriginalIssueDiscount" xlink:to="IQST_DebtInstrumentOriginalIssueDiscount_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DebtInstrumentOriginalIssueDiscount_lbl" xml:lang="en-US">[custom:DebtInstrumentOriginalIssueDiscount]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentTerm" xlink:label="us-gaap_DebtInstrumentTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentTerm" xlink:to="us-gaap_DebtInstrumentTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentTerm_lbl" xml:lang="en-US">Debt Instrument, Term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromUnsecuredNotesPayable" xlink:label="us-gaap_ProceedsFromUnsecuredNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ProceedsFromUnsecuredNotesPayable" xlink:to="us-gaap_ProceedsFromUnsecuredNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ProceedsFromUnsecuredNotesPayable_lbl" xml:lang="en-US">Proceeds from Unsecured Notes Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="us-gaap_DebtConversionConvertedInstrumentAmount1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:to="us-gaap_DebtConversionConvertedInstrumentAmount1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtConversionConvertedInstrumentAmount1_lbl" xml:lang="en-US">Debt Conversion, Converted Instrument, Amount</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtConversionConvertedInstrumentFee" xlink:label="IQST_DebtConversionConvertedInstrumentFee" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_DebtConversionConvertedInstrumentFee" xlink:to="IQST_DebtConversionConvertedInstrumentFee_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_DebtConversionConvertedInstrumentFee_lbl" xml:lang="en-US">[custom:DebtConversionConvertedInstrumentFee]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtConversionConvertedInstrumentSharesIssued1" xlink:label="us-gaap_DebtConversionConvertedInstrumentSharesIssued1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtConversionConvertedInstrumentSharesIssued1" xlink:to="us-gaap_DebtConversionConvertedInstrumentSharesIssued1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtConversionConvertedInstrumentSharesIssued1_lbl" xml:lang="en-US">Debt Conversion, Converted Instrument, Shares Issued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossTable_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems_lbl" xml:lang="en-US">Accumulated Other Comprehensive Income (Loss) [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:to="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation_2_lbl" xml:lang="en-US">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueOther" xlink:to="us-gaap_StockIssuedDuringPeriodValueOther_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueOther_2_lbl" xml:lang="en-US">Stock Issued During Period, Value, Other</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:to="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_3_lbl" xml:lang="en-US">Stock Issued During Period, Value, Conversion of Convertible Securities</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ProceedsFromIssuanceOfUnissuedCommonStock" xlink:label="IQST_ProceedsFromIssuanceOfUnissuedCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ProceedsFromIssuanceOfUnissuedCommonStock" xlink:to="IQST_ProceedsFromIssuanceOfUnissuedCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ProceedsFromIssuanceOfUnissuedCommonStock_lbl" xml:lang="en-US">[custom:ProceedsFromIssuanceOfUnissuedCommonStock]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="us-gaap_CommonStockSharesSubscribedButUnissued" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CommonStockSharesSubscribedButUnissued" xlink:to="us-gaap_CommonStockSharesSubscribedButUnissued_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CommonStockSharesSubscribedButUnissued_lbl" xml:lang="en-US">Common Stock, Shares Subscribed but Unissued</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AdditionalPaidInCapitalCommonStock" xlink:to="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AdditionalPaidInCapitalCommonStock_lbl" xml:lang="en-US">Additional Paid in Capital, Common Stock</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParticipationRights" xlink:label="us-gaap_PreferredStockParticipationRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockParticipationRights" xlink:to="us-gaap_PreferredStockParticipationRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockParticipationRights_lbl" xml:lang="en-US">Preferred Stock, Participation Rights</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockVotingRights" xlink:label="us-gaap_PreferredStockVotingRights" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockVotingRights" xlink:to="us-gaap_PreferredStockVotingRights_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockVotingRights_lbl" xml:lang="en-US">Preferred Stock, Voting Rights</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockRedemptionTerms" xlink:label="us-gaap_PreferredStockRedemptionTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PreferredStockRedemptionTerms" xlink:to="us-gaap_PreferredStockRedemptionTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PreferredStockRedemptionTerms_lbl" xml:lang="en-US">Preferred Stock, Redemption Terms</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:to="us-gaap_LoansAndLeasesReceivableRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_LoansAndLeasesReceivableRelatedParties_2_lbl" xml:lang="en-US">Loans and Leases Receivable, Related Parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesAndLoansPayableCurrent" xlink:to="us-gaap_NotesAndLoansPayableCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NotesAndLoansPayableCurrent_2_lbl" xml:lang="en-US">Notes and Loans Payable, Current</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ManagementFeeExpense" xlink:label="us-gaap_ManagementFeeExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ManagementFeeExpense" xlink:to="us-gaap_ManagementFeeExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ManagementFeeExpense_lbl" xml:lang="en-US">Management Fee Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities_lbl" xml:lang="en-US">Increase (Decrease) in Employee Related Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:to="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_lbl" xml:lang="en-US">Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="us-gaap_LesseeOperatingLeaseTermOfContract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LesseeOperatingLeaseTermOfContract" xlink:to="us-gaap_LesseeOperatingLeaseTermOfContract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LesseeOperatingLeaseTermOfContract_lbl" xml:lang="en-US">Lessee, Operating Lease, Term of Contract</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseExpense" xlink:label="us-gaap_OperatingLeaseExpense" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingLeaseExpense" xlink:to="us-gaap_OperatingLeaseExpense_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingLeaseExpense_lbl" xml:lang="en-US">Operating Lease, Expense</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable_lbl" xml:lang="en-US">Schedule of Business Acquisitions, by Acquisition [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="us-gaap_BusinessAcquisitionLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionLineItems" xlink:to="us-gaap_BusinessAcquisitionLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionLineItems_lbl" xml:lang="en-US">Business Acquisition [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:to="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_lbl" xml:lang="en-US">Business Acquisition, Transaction Costs</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesPayable" xlink:label="us-gaap_NotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NotesPayable" xlink:to="us-gaap_NotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NotesPayable_lbl" xml:lang="en-US">Notes Payable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:to="us-gaap_AssetAcquisitionContingentConsiderationLiability_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetAcquisitionContingentConsiderationLiability_2_lbl" xml:lang="en-US">Asset Acquisition, Contingent Consideration, Liability</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="us-gaap_AcquisitionCostsCumulative" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AcquisitionCostsCumulative" xlink:to="us-gaap_AcquisitionCostsCumulative_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AcquisitionCostsCumulative_lbl" xml:lang="en-US">Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_2_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:label="us-gaap_BusinessCombinationAcquiredReceivablesFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:to="us-gaap_BusinessCombinationAcquiredReceivablesFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAcquiredReceivablesFairValue_lbl" xml:lang="en-US">Business Combination, Acquired Receivable, Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:to="us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_lbl" xml:lang="en-US">Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:to="us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_lbl" xml:lang="en-US">Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:to="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_lbl" xml:lang="en-US">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CostOfRevenue" xlink:to="us-gaap_CostOfRevenue_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_CostOfRevenue_2_lbl" xml:lang="en-US">Cost of revenues</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_GrossProfit" xlink:to="us-gaap_GrossProfit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_GrossProfit_2_lbl" xml:lang="en-US">Gross profit</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingExpenses_2_lbl" xml:lang="en-US">Operating expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingIncomeLoss_2_lbl" xml:lang="en-US">Operating loss</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_NonoperatingIncomeExpense_2_lbl" xml:lang="en-US">Other income (expense)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxesPaid" xlink:label="us-gaap_IncomeTaxesPaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxesPaid" xlink:to="us-gaap_IncomeTaxesPaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxesPaid_lbl" xml:lang="en-US">Income tax</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1" xlink:label="us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1" xlink:to="us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1_lbl" xml:lang="en-US">Business Acquisition, Date of Acquisition Agreement</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionPriceOfAcquisitionExpected" xlink:label="us-gaap_AssetAcquisitionPriceOfAcquisitionExpected" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionPriceOfAcquisitionExpected" xlink:to="us-gaap_AssetAcquisitionPriceOfAcquisitionExpected_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionPriceOfAcquisitionExpected_lbl" xml:lang="en-US">Asset Acquisition, Price of Acquisition, Expected</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherPaymentsToAcquireBusinesses" xlink:label="us-gaap_OtherPaymentsToAcquireBusinesses" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherPaymentsToAcquireBusinesses" xlink:to="us-gaap_OtherPaymentsToAcquireBusinesses_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherPaymentsToAcquireBusinesses_lbl" xml:lang="en-US">Other Payments to Acquire Businesses</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AcquisitionCosts" xlink:label="us-gaap_AcquisitionCosts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AcquisitionCosts" xlink:to="us-gaap_AcquisitionCosts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AcquisitionCosts_lbl" xml:lang="en-US">Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost, Period Cost</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="us-gaap_RepaymentsOfNotesPayable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_RepaymentsOfNotesPayable" xlink:to="us-gaap_RepaymentsOfNotesPayable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_RepaymentsOfNotesPayable_lbl" xml:lang="en-US">Repayments of Notes Payable</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="us-gaap_DebtInstrumentPaymentTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPaymentTerms" xlink:to="us-gaap_DebtInstrumentPaymentTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPaymentTerms_lbl" xml:lang="en-US">Debt Instrument, Payment Terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:to="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_lbl" xml:lang="en-US">Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_EarnestMoneyRedefinedAsNetIncome" xlink:label="IQST_EarnestMoneyRedefinedAsNetIncome" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_EarnestMoneyRedefinedAsNetIncome" xlink:to="IQST_EarnestMoneyRedefinedAsNetIncome_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_EarnestMoneyRedefinedAsNetIncome_lbl" xml:lang="en-US">[custom:EarnestMoneyRedefinedAsNetIncome-0]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1" xlink:label="us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1" xlink:to="us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1_lbl" xml:lang="en-US">Business Acquisition, Effective Date of Acquisition</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable_lbl" xml:lang="en-US">Schedule of Segment Reporting Information, by Segment [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="us-gaap_SegmentReportingInformationLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SegmentReportingInformationLineItems" xlink:to="us-gaap_SegmentReportingInformationLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SegmentReportingInformationLineItems_lbl" xml:lang="en-US">Segment Reporting Information [Line Items]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingIncomeLoss" xlink:to="us-gaap_OperatingIncomeLoss_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_OperatingIncomeLoss_3_lbl" xml:lang="en-US">Operating income (loss)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2009/role/negatedTerseLabel" xlink:label="us-gaap_IncomeTaxExpenseBenefit_2_lbl" xml:lang="en-US">Income tax expense</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsAbstract" xlink:to="us-gaap_AssetsAbstract_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/verboseLabel" xlink:label="us-gaap_AssetsAbstract_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsCurrent" xlink:to="us-gaap_AssetsCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsCurrent_2_lbl" xml:lang="en-US">Current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsNoncurrent" xlink:label="us-gaap_AssetsNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetsNoncurrent" xlink:to="us-gaap_AssetsNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetsNoncurrent_lbl" xml:lang="en-US">Non-current assets</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAbstract" xlink:label="us-gaap_LiabilitiesAbstract" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAbstract" xlink:to="us-gaap_LiabilitiesAbstract_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAbstract_lbl" xml:lang="en-US">Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesCurrent" xlink:to="us-gaap_LiabilitiesCurrent_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesCurrent_2_lbl" xml:lang="en-US">Current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="us-gaap_LiabilitiesNoncurrent" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesNoncurrent" xlink:to="us-gaap_LiabilitiesNoncurrent_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesNoncurrent_lbl" xml:lang="en-US">Non-current liabilities</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="us-gaap_WarrantsAndRightsOutstandingTerm" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_WarrantsAndRightsOutstandingTerm" xlink:to="us-gaap_WarrantsAndRightsOutstandingTerm_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_WarrantsAndRightsOutstandingTerm_lbl" xml:lang="en-US">Warrants and Rights Outstanding, Term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod" xlink:label="IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod" xlink:to="IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod_lbl" xml:lang="en-US">[custom:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:to="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_lbl" xml:lang="en-US">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Intrinsic Value</link:label>
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" xlink:label="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" xlink:to="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_lbl" xml:lang="en-US">[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:to="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable_lbl" xml:lang="en-US">Share-Based Payment Arrangement, Option, Exercise Price Range [Table]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems_lbl" xml:lang="en-US">Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativeFairValueOfDerivativeNet" xlink:label="us-gaap_DerivativeFairValueOfDerivativeNet" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DerivativeFairValueOfDerivativeNet" xlink:to="us-gaap_DerivativeFairValueOfDerivativeNet_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DerivativeFairValueOfDerivativeNet_lbl" xml:lang="en-US">Derivative, Fair Value, Net</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:label="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:to="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_lbl" xml:lang="en-US">Debtor Reorganization Items, Debt Issuance Cost and Debt Discount, Writeoff</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:to="IQST_ResolutionOfDerivativeLiabilitiesValue_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/terseLabel" xlink:label="IQST_ResolutionOfDerivativeLiabilitiesValue_3_lbl" xml:lang="en-US">[custom:ResolutionOfDerivativeLiabilitiesValue]</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:to="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_lbl" xml:lang="en-US">Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:to="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCallFeature" xlink:label="us-gaap_DebtInstrumentCallFeature" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_DebtInstrumentCallFeature" xlink:to="us-gaap_DebtInstrumentCallFeature_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_DebtInstrumentCallFeature_lbl" xml:lang="en-US">Debt Instrument, Call Feature</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives" xlink:label="us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives" xlink:to="us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives_lbl" xml:lang="en-US">Option Indexed to Issuer's Equity, Settlement Alternatives</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" xlink:to="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_lbl" xml:lang="en-US">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding</link:label>
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_VariableInterestEntityOwnershipPercentage" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage" />
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_VariableInterestEntityOwnershipPercentage" xlink:to="us-gaap_VariableInterestEntityOwnershipPercentage_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_VariableInterestEntityOwnershipPercentage_lbl" xml:lang="en-US">Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_MartusMember" xlink:to="IQST_MartusMember_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_MartusMember_doc" xml:lang="en-US">Represents the Martus, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink1Member" xlink:to="IQST_N49OfShareholderOfSwisslink1Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_N49OfShareholderOfSwisslink1Member_doc" xml:lang="en-US">Represents the 49% of Shareholder of SwissLink - 1, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_N49OfShareholderOfSwisslink2Member" xlink:to="IQST_N49OfShareholderOfSwisslink2Member_doc" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/documentation" xlink:label="IQST_N49OfShareholderOfSwisslink2Member_doc" xml:lang="en-US">Represents the 49% of Shareholder of SwissLink - 2, during the indicated time period.</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Assets" xlink:to="us-gaap_Assets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Assets_2_lbl" xml:lang="en-US">Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_Liabilities" xlink:to="us-gaap_Liabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_Liabilities_2_lbl" xml:lang="en-US">Liabilities [Default Label]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Equity, Including Portion Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_MinorityInterest" xlink:to="us-gaap_MinorityInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_MinorityInterest_2_lbl" xml:lang="en-US">Equity, Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_StockholdersEquity" xlink:to="us-gaap_StockholdersEquity_4_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_StockholdersEquity_4_lbl" xml:lang="en-US">Equity, Attributable to Parent</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_LiabilitiesAndStockholdersEquity" xlink:to="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_LiabilitiesAndStockholdersEquity_2_lbl" xml:lang="en-US">Liabilities and Equity</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OperatingExpenses" xlink:to="us-gaap_OperatingExpenses_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OperatingExpenses_3_lbl" xml:lang="en-US">Operating Expenses</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_InterestExpense2" xlink:to="IQST_InterestExpense2_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_InterestExpense2_2_lbl" xml:lang="en-US">InterestExpense2</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NonoperatingIncomeExpense" xlink:to="us-gaap_NonoperatingIncomeExpense_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NonoperatingIncomeExpense_3_lbl" xml:lang="en-US">Nonoperating Income (Expense)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:to="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest_2_lbl" xml:lang="en-US">Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncomeTaxExpenseBenefit" xlink:to="us-gaap_IncomeTaxExpenseBenefit_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncomeTaxExpenseBenefit_3_lbl" xml:lang="en-US">Income Tax Expense (Benefit)</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:to="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest_2_lbl" xml:lang="en-US">Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_SharesIssued" xlink:to="us-gaap_SharesIssued_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_SharesIssued_3_lbl" xml:lang="en-US">Shares, Issued</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:to="us-gaap_IncreaseDecreaseInDerivativeLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDerivativeLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Derivative Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:to="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsReceivable_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Receivable</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInInventories" xlink:to="us-gaap_IncreaseDecreaseInInventories_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInInventories_2_lbl" xml:lang="en-US">Increase (Decrease) in Inventories</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:to="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets_2_lbl" xml:lang="en-US">Increase (Decrease) in Prepaid Expense and Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:to="us-gaap_IncreaseDecreaseInDueFromRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInDueFromRelatedParties_2_lbl" xml:lang="en-US">Increase (Decrease) in Due from Related Parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:to="us-gaap_IncreaseDecreaseInAccountsPayableTrade_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInAccountsPayableTrade_2_lbl" xml:lang="en-US">Increase (Decrease) in Accounts Payable, Trade</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:to="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_IncreaseDecreaseInOtherAccruedLiabilities_2_lbl" xml:lang="en-US">Increase (Decrease) in Other Accrued Liabilities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInOperatingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Operating Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets" xlink:to="us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets_2_lbl" xml:lang="en-US">Asset Acquisition, Consideration Transferred, Other Assets</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:to="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToAcquirePropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Payments to Acquire Property, Plant, and Equipment</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:to="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_PaymentsToFundLongtermLoansToRelatedParties_2_lbl" xml:lang="en-US">Payments to Fund Long-Term Loans to Related Parties</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInInvestingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Investing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:to="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_NetCashProvidedByUsedInFinancingActivities_2_lbl" xml:lang="en-US">Net Cash Provided by (Used in) Financing Activities</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect_2_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:to="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_3_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_3_lbl" xml:lang="en-US">Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_SeriesBPreferredStockIssuedAsDividend" xlink:to="IQST_SeriesBPreferredStockIssuedAsDividend_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_SeriesBPreferredStockIssuedAsDividend_2_lbl" xml:lang="en-US">SeriesBPreferredStockIssuedAsDividend</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="IQST_ContingentLiabilityForAcquisitionOfSubsidiary" xlink:to="IQST_ContingentLiabilityForAcquisitionOfSubsidiary_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="IQST_ContingentLiabilityForAcquisitionOfSubsidiary_2_lbl" xml:lang="en-US">ContingentLiabilityForAcquisitionOfSubsidiary</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:to="us-gaap_ScheduleOfShortTermDebtTextBlock_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_ScheduleOfShortTermDebtTextBlock_2_lbl" xml:lang="en-US">Schedule of Short-Term Debt [Table Text Block]</link:label>
      <link:labelArc xlink:arcrole="http://www.xbrl.org/2003/arcrole/concept-label" xlink:from="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:to="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_2_lbl" xlink:type="arc" />
      <link:label xlink:type="resource" xlink:role="http://www.xbrl.org/2003/role/label" xlink:label="us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_2_lbl" xml:lang="en-US">Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment</link:label>
    </link:labelLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-101.PRE
<SEQUENCE>7
<FILENAME>iqst-20240930_pre.xml
<DESCRIPTION>XBRL PRESENTATION FILE
<TEXT>
<XBRL>
<?xml version="1.0" encoding="US-ASCII" standalone="no"?>
    <!-- Field: Doc-Info; Name: Generator; Value: GoFiler Complete; Version: 5.22c -->
    <!-- Field: Doc-Info; Name: VendorURI; Value: https://www.novaworks.com -->
    <!-- Field: Doc-Info; Name: Status; Value: 0x00000000 -->
<link:linkbase xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns:xlink="http://www.w3.org/1999/xlink" xmlns:link="http://www.xbrl.org/2003/linkbase" xmlns:xbrli="http://www.xbrl.org/2003/instance" xsi:schemaLocation="http://www.xbrl.org/2003/linkbase http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd">
    <link:roleRef roleURI="http://iqstel.com/role/Cover" xlink:href="iqst-20240930.xsd#Cover" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheets" xlink:href="iqst-20240930.xsd#BalanceSheets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:href="iqst-20240930.xsd#BalanceSheetsParenthetical" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfOperations" xlink:href="iqst-20240930.xsd#StatementsOfOperations" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:href="iqst-20240930.xsd#StatementsOfChangesInStockholdersEquityDeficit" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:href="iqst-20240930.xsd#ConsoolidatedStatementsOfCashFlows" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusiness" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note3-GoingConcern" xlink:href="iqst-20240930.xsd#Note3-GoingConcern" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" xlink:href="iqst-20240930.xsd#Note4PrepaidAndOtherCurrentAssets" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayable" xlink:href="iqst-20240930.xsd#Note6LoansPayable" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotes" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotes" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8StockholdersEquity" xlink:href="iqst-20240930.xsd#Note8StockholdersEquity" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:href="iqst-20240930.xsd#Note9-RelatedPartyTransactions" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:href="iqst-20240930.xsd#Note10CommitmentsAndContingencies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11Acquisition" xlink:href="iqst-20240930.xsd#Note11Acquisition" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment" xlink:href="iqst-20240930.xsd#Note12-Segment" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13Warrants" xlink:href="iqst-20240930.xsd#Note13Warrants" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note14SubsequentEvents" xlink:href="iqst-20240930.xsd#Note14SubsequentEvents" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusinessPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:href="iqst-20240930.xsd#Note4PrepaidAndOtherCurrentAssetsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableTables" xlink:href="iqst-20240930.xsd#Note6LoansPayableTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotesTables" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotesTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11AcquisitionTables" xlink:href="iqst-20240930.xsd#Note11AcquisitionTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-SegmentTables" xlink:href="iqst-20240930.xsd#Note12-SegmentTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13WarrantsTables" xlink:href="iqst-20240930.xsd#Note13WarrantsTables" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:href="iqst-20240930.xsd#Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:href="iqst-20240930.xsd#Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:href="iqst-20240930.xsd#Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:href="iqst-20240930.xsd#Note5PropertyAndEquipmentDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:href="iqst-20240930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:href="iqst-20240930.xsd#Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:href="iqst-20240930.xsd#Note6LoansPayableDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:href="iqst-20240930.xsd#Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note7-ConvertibleNotesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative" xlink:href="iqst-20240930.xsd#Note8StockholdersEquityDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:href="iqst-20240930.xsd#Note9-RelatedPartyTransactionsDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:href="iqst-20240930.xsd#Note10CommitmentsAndContingenciesDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-QxtelConsiderationDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:href="iqst-20240930.xsd#Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note11AcquisitionDetailsNarrative" xlink:href="iqst-20240930.xsd#Note11AcquisitionDetailsNarrative" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:href="iqst-20240930.xsd#Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:href="iqst-20240930.xsd#Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:href="iqst-20240930.xsd#Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:type="simple" />
    <link:roleRef roleURI="http://iqstel.com/role/Note13WarrantsDetailsNarrative" xlink:href="iqst-20240930.xsd#Note13WarrantsDetailsNarrative" xlink:type="simple" />
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Cover" xlink:title="00000001 - Document - Cover">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CoverAbstract" xlink:label="loc_deiCoverAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentType" xlink:label="loc_deiDocumentType" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentType" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentFlag" xlink:label="loc_deiAmendmentFlag" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AmendmentDescription" xlink:label="loc_deiAmendmentDescription" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAmendmentDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentRegistrationStatement" xlink:label="loc_deiDocumentRegistrationStatement" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentRegistrationStatement" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAnnualReport" xlink:label="loc_deiDocumentAnnualReport" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAnnualReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentQuarterlyReport" xlink:label="loc_deiDocumentQuarterlyReport" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentQuarterlyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentTransitionReport" xlink:label="loc_deiDocumentTransitionReport" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentTransitionReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyReport" xlink:label="loc_deiDocumentShellCompanyReport" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyReport" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentShellCompanyEventDate" xlink:label="loc_deiDocumentShellCompanyEventDate" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentShellCompanyEventDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodStartDate" xlink:label="loc_deiDocumentPeriodStartDate" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodStartDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentPeriodEndDate" xlink:label="loc_deiDocumentPeriodEndDate" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentPeriodEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalPeriodFocus" xlink:label="loc_deiDocumentFiscalPeriodFocus" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalPeriodFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentFiscalYearFocus" xlink:label="loc_deiDocumentFiscalYearFocus" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentFiscalYearFocus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CurrentFiscalYearEndDate" xlink:label="loc_deiCurrentFiscalYearEndDate" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCurrentFiscalYearEndDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFileNumber" xlink:label="loc_deiEntityFileNumber" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFileNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityRegistrantName" xlink:label="loc_deiEntityRegistrantName" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityRegistrantName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCentralIndexKey" xlink:label="loc_deiEntityCentralIndexKey" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCentralIndexKey" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPrimarySicNumber" xlink:label="loc_deiEntityPrimarySicNumber" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPrimarySicNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityTaxIdentificationNumber" xlink:label="loc_deiEntityTaxIdentificationNumber" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityTaxIdentificationNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine1" xlink:label="loc_deiEntityAddressAddressLine1" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine2" xlink:label="loc_deiEntityAddressAddressLine2" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine2" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressAddressLine3" xlink:label="loc_deiEntityAddressAddressLine3" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressAddressLine3" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCityOrTown" xlink:label="loc_deiEntityAddressCityOrTown" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCityOrTown" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressStateOrProvince" xlink:label="loc_deiEntityAddressStateOrProvince" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressStateOrProvince" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressCountry" xlink:label="loc_deiEntityAddressCountry" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressCountry" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityAddressPostalZipCode" xlink:label="loc_deiEntityAddressPostalZipCode" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityAddressPostalZipCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CountryRegion" xlink:label="loc_deiCountryRegion" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCountryRegion" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_CityAreaCode" xlink:label="loc_deiCityAreaCode" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiCityAreaCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_LocalPhoneNumber" xlink:label="loc_deiLocalPhoneNumber" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiLocalPhoneNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Extension" xlink:label="loc_deiExtension" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiExtension" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_WrittenCommunications" xlink:label="loc_deiWrittenCommunications" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiWrittenCommunications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SolicitingMaterial" xlink:label="loc_deiSolicitingMaterial" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSolicitingMaterial" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementTenderOffer" xlink:label="loc_deiPreCommencementTenderOffer" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_PreCommencementIssuerTenderOffer" xlink:label="loc_deiPreCommencementIssuerTenderOffer" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiPreCommencementIssuerTenderOffer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12bTitle" xlink:label="loc_deiSecurity12bTitle" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12bTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_NoTradingSymbolFlag" xlink:label="loc_deiNoTradingSymbolFlag" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiNoTradingSymbolFlag" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_TradingSymbol" xlink:label="loc_deiTradingSymbol" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiTradingSymbol" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityExchangeName" xlink:label="loc_deiSecurityExchangeName" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityExchangeName" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_Security12gTitle" xlink:label="loc_deiSecurity12gTitle" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurity12gTitle" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_SecurityReportingObligation" xlink:label="loc_deiSecurityReportingObligation" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiSecurityReportingObligation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AnnualInformationForm" xlink:label="loc_deiAnnualInformationForm" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAnnualInformationForm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_AuditedAnnualFinancialStatements" xlink:label="loc_deiAuditedAnnualFinancialStatements" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiAuditedAnnualFinancialStatements" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityWellKnownSeasonedIssuer" xlink:label="loc_deiEntityWellKnownSeasonedIssuer" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityWellKnownSeasonedIssuer" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityVoluntaryFilers" xlink:label="loc_deiEntityVoluntaryFilers" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityVoluntaryFilers" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCurrentReportingStatus" xlink:label="loc_deiEntityCurrentReportingStatus" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCurrentReportingStatus" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityInteractiveDataCurrent" xlink:label="loc_deiEntityInteractiveDataCurrent" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityInteractiveDataCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityFilerCategory" xlink:label="loc_deiEntityFilerCategory" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityFilerCategory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntitySmallBusiness" xlink:label="loc_deiEntitySmallBusiness" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntitySmallBusiness" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityEmergingGrowthCompany" xlink:label="loc_deiEntityEmergingGrowthCompany" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityEmergingGrowthCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityExTransitionPeriod" xlink:label="loc_deiEntityExTransitionPeriod" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityExTransitionPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentAccountingStandard" xlink:label="loc_deiDocumentAccountingStandard" />
      <link:presentationArc order="510" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentAccountingStandard" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_OtherReportingStandardItemNumber" xlink:label="loc_deiOtherReportingStandardItemNumber" />
      <link:presentationArc order="520" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiOtherReportingStandardItemNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityShellCompany" xlink:label="loc_deiEntityShellCompany" />
      <link:presentationArc order="530" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityShellCompany" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityPublicFloat" xlink:label="loc_deiEntityPublicFloat" />
      <link:presentationArc order="540" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityPublicFloat" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityBankruptcyProceedingsReportingCurrent" xlink:label="loc_deiEntityBankruptcyProceedingsReportingCurrent" />
      <link:presentationArc order="550" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityBankruptcyProceedingsReportingCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityCommonStockSharesOutstanding" xlink:label="loc_deiEntityCommonStockSharesOutstanding" />
      <link:presentationArc order="560" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiEntityCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_DocumentsIncorporatedByReferenceTextBlock" xlink:label="loc_deiDocumentsIncorporatedByReferenceTextBlock" />
      <link:presentationArc order="570" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_deiCoverAbstract" xlink:to="loc_deiDocumentsIncorporatedByReferenceTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheets" xlink:title="00000002 - Statement - Consolidated Balance Sheets (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrentAbstract" xlink:label="loc_us-gaapAssetsCurrentAbstract" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableNetCurrent" xlink:label="loc_us-gaapAccountsReceivableNetCurrent" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAccountsReceivableNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InventoryNet" xlink:label="loc_us-gaapInventoryNet" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapInventoryNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:label="loc_us-gaapLoansAndLeasesReceivableRelatedParties" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapLoansAndLeasesReceivableRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseCurrent" xlink:label="loc_us-gaapPrepaidExpenseCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsCurrentAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FiniteLivedIntangibleAssetsNet" xlink:label="loc_us-gaapFiniteLivedIntangibleAssetsNet" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapFiniteLivedIntangibleAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Goodwill" xlink:label="loc_us-gaapGoodwill" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapGoodwill" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DeferredIncomeTaxAssetsNet" xlink:label="loc_us-gaapDeferredIncomeTaxAssetsNet" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapDeferredIncomeTaxAssetsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAssetsNoncurrent" xlink:label="loc_us-gaapOtherAssetsNoncurrent" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapOtherAssetsNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Assets" xlink:label="loc_us-gaapAssets" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquityAbstract" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrentAbstract" xlink:label="loc_us-gaapLiabilitiesCurrentAbstract" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilitiesCurrentAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsPayableCurrent" xlink:label="loc_us-gaapAccountsPayableCurrent" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAccountsPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherAccruedLiabilitiesCurrent" xlink:label="loc_us-gaapOtherAccruedLiabilitiesCurrent" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapOtherAccruedLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="loc_us-gaapNotesAndLoansPayableCurrent" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapNotesAndLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableCurrent" xlink:label="loc_us-gaapLoansPayableCurrent" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapOtherLoansPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativeLiabilities" xlink:label="loc_us-gaapDerivativeLiabilities" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapDerivativeLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesCurrentAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableToBank" xlink:label="loc_us-gaapLoansPayableToBank" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLoansPayableToBank" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:label="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapAccruedEmployeeBenefitsCurrentAndNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Liabilities" xlink:label="loc_us-gaapLiabilities" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAndStockholdersEquityAbstract" xlink:to="loc_us-gaapLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityAbstract" xlink:label="loc_us-gaapStockholdersEquityAbstract" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockValue" xlink:label="loc_us-gaapPreferredStockValue" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapPreferredStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockValue" xlink:label="loc_us-gaapCommonStockValue" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapCommonStockValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapital" xlink:label="loc_us-gaapAdditionalPaidInCapital" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAdditionalPaidInCapital" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsAccumulatedDeficit" xlink:label="loc_us-gaapRetainedEarningsAccumulatedDeficit" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapRetainedEarningsAccumulatedDeficit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStockholdersEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquityIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MinorityInterest" xlink:label="loc_us-gaapMinorityInterest" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapMinorityInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAndStockholdersEquity" xlink:label="loc_us-gaapLiabilitiesAndStockholdersEquity" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapLiabilitiesAndStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/BalanceSheetsParenthetical" xlink:title="00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfFinancialPositionAbstract" xlink:label="loc_us-gaapStatementOfFinancialPositionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfFinancialPositionAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfOperations" xlink:title="00000004 - Statement - Consolidated Statements of Operations (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeStatementAbstract" xlink:label="loc_us-gaapIncomeStatementAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOperatingExpensesAbstract" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpenseAbstract" xlink:label="loc_us-gaapNonoperatingIncomeExpenseAbstract" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNonoperatingIncome" xlink:label="loc_us-gaapOtherNonoperatingIncome" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherNonoperatingIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherNonoperatingIncomeExpense" xlink:label="loc_us-gaapOtherNonoperatingIncomeExpense" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapOtherNonoperatingIncomeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_InterestExpense2" xlink:label="loc_IQSTInterestExpense2" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_IQSTInterestExpense2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:label="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_IQSTFairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNonoperatingIncomeExpenseAbstract" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:label="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLossAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAttributableToParentDiluted" xlink:label="loc_us-gaapNetIncomeLossAttributableToParentDiluted" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLossAttributableToParentDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DividendsPreferredStock" xlink:label="loc_us-gaapDividendsPreferredStock" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapDividendsPreferredStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic" xlink:label="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapNetIncomeLossAvailableToCommonStockholdersBasic" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAbstract" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapComprehensiveIncomeNetOfTaxAbstract" xlink:to="loc_us-gaapOtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeNetOfTax" xlink:label="loc_us-gaapComprehensiveIncomeNetOfTax" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapComprehensiveIncomeNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerShareDiluted" xlink:label="loc_us-gaapEarningsPerShareDiluted" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_us-gaapEarningsPerShareDiluted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_WeightedAverageNumberOfShareOutstandingBasic" xlink:label="loc_IQSTWeightedAverageNumberOfShareOutstandingBasic" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncomeStatementAbstract" xlink:to="loc_IQSTWeightedAverageNumberOfShareOutstandingBasic" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit" xlink:title="00000005 - Statement - Consolidated Statements of Changes in Stockholders&apos; Equity (Deficit) (Unaudited)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfStockholdersEquityAbstract" xlink:label="loc_us-gaapStatementOfStockholdersEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfStockholdersEquityAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="90" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalMember" xlink:label="loc_us-gaapAdditionalPaidInCapitalMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAdditionalPaidInCapitalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RetainedEarningsMember" xlink:label="loc_us-gaapRetainedEarningsMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapRetainedEarningsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ComprehensiveIncomeMember" xlink:label="loc_us-gaapComprehensiveIncomeMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapComprehensiveIncomeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:label="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapAociIncludingPortionAttributableToNoncontrollingInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NoncontrollingInterestMember" xlink:label="loc_us-gaapNoncontrollingInterestMember" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapNoncontrollingInterestMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="90" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockIssuedForSettlementOfDebtShares1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtShares1" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtShares1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfUnits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfUnits" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ResolutionOfDerivativeLiabilitiesShares" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesShares" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesAcquisitions" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesAcquisitions" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockPayableValue" xlink:label="loc_IQSTCommonStockPayableValue" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockPayableShares" xlink:label="loc_IQSTCommonStockPayableShares" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTCommonStockPayableShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments" xlink:label="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapTemporaryEquityForeignCurrencyTranslationAdjustments" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" xlink:label="loc_IQSTStockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" xlink:label="loc_IQSTStockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTStockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DividendToNonControllingInterest" xlink:label="loc_IQSTDividendToNonControllingInterest" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTDividendToNonControllingInterest" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DividendToNonControllingInterestShares" xlink:label="loc_IQSTDividendToNonControllingInterestShares" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_IQSTDividendToNonControllingInterestShares" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquity" xlink:label="loc_us-gaapStockholdersEquity_2" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapStockholdersEquity_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharesIssued" xlink:label="loc_us-gaapSharesIssued_2" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapSharesIssued_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows" xlink:title="00000006 - Statement - Consoolidated Statements of Cash Flows">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementOfCashFlowsAbstract" xlink:label="loc_us-gaapStatementOfCashFlowsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:label="loc_us-gaapAdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensation" xlink:label="loc_us-gaapShareBasedCompensation" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProvisionForDoubtfulAccounts" xlink:label="loc_us-gaapProvisionForDoubtfulAccounts" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapProvisionForDoubtfulAccounts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationDepletionAndAmortization" xlink:label="loc_us-gaapDepreciationDepletionAndAmortization" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDepreciationDepletionAndAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdjustmentForAmortization" xlink:label="loc_us-gaapAdjustmentForAmortization" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapAdjustmentForAmortization" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDerivativeLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInDerivativeLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOperatingCapitalAbstract" xlink:label="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsReceivable" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsReceivable" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsReceivable" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInInventories" xlink:label="loc_us-gaapIncreaseDecreaseInInventories" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInInventories" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:label="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInDueFromRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInDueFromRelatedParties" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInDueFromRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInAccountsPayableTrade" xlink:label="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInAccountsPayableTrade" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInOtherAccruedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapIncreaseDecreaseInOperatingCapitalAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInOtherAccruedLiabilities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInOperatingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInOperatingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInOperatingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets" xlink:label="loc_us-gaapAssetAcquisitionConsiderationTransferredOtherAssets" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapAssetAcquisitionConsiderationTransferredOtherAssets" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquirePropertyPlantAndEquipment" xlink:label="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquirePropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToAcquireOtherProductiveAssets" xlink:label="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToAcquireOtherProductiveAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PaymentsToFundLongtermLoansToRelatedParties" xlink:label="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapPaymentsToFundLongtermLoansToRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:label="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromPaymentsForLongTermLoansForRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInInvestingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" />
      <link:presentationArc order="230" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInInvestingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInInvestingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromOtherDebt" xlink:label="loc_us-gaapProceedsFromOtherDebt" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromOtherDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:presentationArc order="260" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInNotesPayableRelatedParties" xlink:label="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties" />
      <link:presentationArc order="270" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInNotesPayableRelatedParties" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfRelatedPartyDebt" xlink:label="loc_us-gaapRepaymentsOfRelatedPartyDebt" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfRelatedPartyDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromWarrantExercises" xlink:label="loc_us-gaapProceedsFromWarrantExercises" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromWarrantExercises" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt" xlink:label="loc_us-gaapProceedsFromIssuanceOfOtherLongTermDebt" />
      <link:presentationArc order="300" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfOtherLongTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOfMediumTermNotes" xlink:label="loc_us-gaapProceedsFromIssuanceOfMediumTermNotes" />
      <link:presentationArc order="310" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOfMediumTermNotes" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromIssuanceOrSaleOfEquity" xlink:label="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapProceedsFromIssuanceOrSaleOfEquity" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfConvertibleDebt" xlink:label="loc_us-gaapRepaymentsOfConvertibleDebt" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapRepaymentsOfConvertibleDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetCashProvidedByUsedInFinancingActivities" xlink:label="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapNetCashProvidedByUsedInFinancingActivitiesAbstract" xlink:to="loc_us-gaapNetCashProvidedByUsedInFinancingActivities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="350" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapEffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" />
      <link:presentationArc order="360" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/totalLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" />
      <link:presentationArc order="370" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodStartLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents" xlink:label="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2" />
      <link:presentationArc order="380" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents_2" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/periodEndLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SupplementalCashFlowInformationAbstract" xlink:label="loc_us-gaapSupplementalCashFlowInformationAbstract" />
      <link:presentationArc order="390" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestPaidNet" xlink:label="loc_us-gaapInterestPaidNet" />
      <link:presentationArc order="400" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapInterestPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxesPaidNet" xlink:label="loc_us-gaapIncomeTaxesPaidNet" />
      <link:presentationArc order="410" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSupplementalCashFlowInformationAbstract" xlink:to="loc_us-gaapIncomeTaxesPaidNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:label="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" />
      <link:presentationArc order="420" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapCashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SeriesBPreferredStockIssuedAsDividend" xlink:label="loc_IQSTSeriesBPreferredStockIssuedAsDividend" />
      <link:presentationArc order="430" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTSeriesBPreferredStockIssuedAsDividend" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" />
      <link:presentationArc order="440" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="450" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CommonStockIssuedForSettlementOfDebtValue1" xlink:label="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" />
      <link:presentationArc order="460" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTCommonStockIssuedForSettlementOfDebtValue1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_CashlessWarrantsExercised" xlink:label="loc_IQSTCashlessWarrantsExercised" />
      <link:presentationArc order="470" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTCashlessWarrantsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="480" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_NotePayableIssuedForAcquisitionOfSubsidiary" xlink:label="loc_IQSTNotePayableIssuedForAcquisitionOfSubsidiary" />
      <link:presentationArc order="490" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTNotePayableIssuedForAcquisitionOfSubsidiary" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ContingentLiabilityForAcquisitionOfSubsidiary" xlink:label="loc_IQSTContingentLiabilityForAcquisitionOfSubsidiary" />
      <link:presentationArc order="500" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementOfCashFlowsAbstract" xlink:to="loc_IQSTContingentLiabilityForAcquisitionOfSubsidiary" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness" xlink:title="00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:label="loc_us-gaapOrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapOrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies" xlink:title="00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SignificantAccountingPoliciesTextBlock" xlink:label="loc_us-gaapSignificantAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapSignificantAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note3-GoingConcern" xlink:title="00000009 - Disclosure - NOTE 3 - GOING CONCERN">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubstantialDoubtAboutGoingConcernTextBlock" xlink:label="loc_us-gaapSubstantialDoubtAboutGoingConcernTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsAbstract" xlink:to="loc_us-gaapSubstantialDoubtAboutGoingConcernTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets" xlink:title="00000010 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:label="loc_us-gaapBusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipment" xlink:title="00000011 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayable" xlink:title="00000012 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureTextBlock" xlink:label="loc_us-gaapDebtDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapDebtDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotes" xlink:title="00000013 - Disclosure - NOTE 7 - CONVERTIBLE NOTES">
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DisclosureNote7ConvertibleNotesAbstract" xlink:label="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleDebtPoliciesTextBlock" xlink:label="loc_IQSTConvertibleDebtPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" xlink:to="loc_IQSTConvertibleDebtPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8StockholdersEquity" xlink:title="00000014 - Disclosure - NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockholdersEquityNoteDisclosureTextBlock" xlink:label="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityAbstract" xlink:to="loc_us-gaapStockholdersEquityNoteDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactions" xlink:title="00000015 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsDisclosureTextBlock" xlink:label="loc_us-gaapRelatedPartyTransactionsDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapRelatedPartyTransactionsDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingencies" xlink:title="00000016 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesDisclosureTextBlock" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapCommitmentsAndContingenciesDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11Acquisition" xlink:title="00000017 - Disclosure - NOTE 11 &#8211; ACQUISITION">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:label="loc_us-gaapMergersAcquisitionsAndDispositionsDisclosuresTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapMergersAcquisitionsAndDispositionsDisclosuresTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment" xlink:title="00000018 - Disclosure - NOTE 12 - SEGMENT">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingDisclosureTextBlock" xlink:label="loc_us-gaapSegmentReportingDisclosureTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapSegmentReportingDisclosureTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13Warrants" xlink:title="00000019 - Disclosure - NOTE 13 &#8211; WARRANTS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativesReportingOfDerivativeActivity" xlink:label="loc_us-gaapDerivativesReportingOfDerivativeActivity" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapDerivativesReportingOfDerivativeActivity" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note14SubsequentEvents" xlink:title="00000020 - Disclosure - NOTE 14 &#8211; SUBSEQUENT EVENTS">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventsAbstract" xlink:label="loc_us-gaapSubsequentEventsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SubsequentEventsTextBlock" xlink:label="loc_us-gaapSubsequentEventsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSubsequentEventsAbstract" xlink:to="loc_us-gaapSubsequentEventsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies" xlink:title="00000021 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" xlink:label="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapOrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies" xlink:title="00000022 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BasisOfAccountingPolicyPolicyTextBlock" xlink:label="loc_us-gaapBasisOfAccountingPolicyPolicyTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapBasisOfAccountingPolicyPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Reclassifications" xlink:label="loc_us-gaapReclassifications" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapReclassifications" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConsolidationPolicyTextBlock" xlink:label="loc_us-gaapConsolidationPolicyTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapConsolidationPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_UseOfEstimates" xlink:label="loc_us-gaapUseOfEstimates" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapUseOfEstimates" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationsPolicy" xlink:label="loc_us-gaapBusinessCombinationsPolicy" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapBusinessCombinationsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:label="loc_us-gaapForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapForeignCurrencyTransactionsAndTranslationsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashAndCashEquivalentsPolicyTextBlock" xlink:label="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapCashAndCashEquivalentsPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:label="loc_us-gaapAccountsReceivableAllowanceForCreditLossTableTextBlock" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapAccountsReceivableAllowanceForCreditLossTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EarningsPerSharePolicyTextBlock" xlink:label="loc_us-gaapEarningsPerSharePolicyTextBlock" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapEarningsPerSharePolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskDisclosureTextBlock" xlink:label="loc_us-gaapConcentrationRiskDisclosureTextBlock" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapConcentrationRiskDisclosureTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueOfFinancialInstrumentsPolicy" xlink:label="loc_us-gaapFairValueOfFinancialInstrumentsPolicy" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapFairValueOfFinancialInstrumentsPolicy" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RevenueRecognitionPolicyTextBlock" xlink:label="loc_us-gaapRevenueRecognitionPolicyTextBlock" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapRevenueRecognitionPolicyTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock" xlink:label="loc_us-gaapNewAccountingPronouncementsPolicyPolicyTextBlock" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapNewAccountingPronouncementsPolicyPolicyTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables" xlink:title="00000023 - Disclosure - NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherCurrentAssetsTextBlock" xlink:label="loc_us-gaapOtherCurrentAssetsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapOtherCurrentAssetsTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentTables" xlink:title="00000024 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTextBlock" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableTables" xlink:title="00000025 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ScheduleOfLoansPayableTextBlock" xlink:label="loc_IQSTScheduleOfLoansPayableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTScheduleOfLoansPayableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:label="loc_IQSTScheduleOfLoansPayableToRelatedPartiesTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_IQSTScheduleOfLoansPayableToRelatedPartiesTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotesTables" xlink:title="00000026 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Tables)">
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DisclosureNote7ConvertibleNotesAbstract" xlink:label="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleDebtTableTextBlock" xlink:label="loc_us-gaapConvertibleDebtTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" xlink:to="loc_us-gaapConvertibleDebtTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTextBlock" xlink:label="loc_us-gaapScheduleOfShortTermDebtTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTextBlock" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11AcquisitionTables" xlink:title="00000027 - Disclosure - NOTE 11 &#8211; ACQUISITION (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationTableTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:label="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionProFormaInformationTextBlock" xlink:label="loc_us-gaapBusinessAcquisitionProFormaInformationTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessAcquisitionProFormaInformationTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-SegmentTables" xlink:title="00000028 - Disclosure - NOTE 12 - SEGMENT (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_AssetInformationByGeographicSegment" xlink:label="loc_IQSTAssetInformationByGeographicSegment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_IQSTAssetInformationByGeographicSegment" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13WarrantsTables" xlink:title="00000029 - Disclosure - NOTE 13 &#8211; WARRANTS (Tables)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:label="loc_us-gaapScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:label="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapFairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:label="loc_us-gaapFairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapFairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative" xlink:title="00000030 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationStateCountryCode" xlink:label="loc_deiEntityIncorporationStateCountryCode" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_deiEntityIncorporationStateCountryCode" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.sec.gov/dei/2024/dei-2024.xsd#dei_EntityIncorporationDateOfIncorporation" xlink:label="loc_deiEntityIncorporationDateOfIncorporation" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_deiEntityIncorporationDateOfIncorporation" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative" xlink:title="00000031 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementTable" xlink:label="loc_us-gaapStatementTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapStatementTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementLineItems" xlink:label="loc_us-gaapStatementLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_us-gaapStatementLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MajorCustomersAxis" xlink:label="loc_srtMajorCustomersAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementTable" xlink:to="loc_srtMajorCustomersAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_NameOfMajorCustomerDomain" xlink:label="loc_srtNameOfMajorCustomerDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtMajorCustomersAxis" xlink:to="loc_srtNameOfMajorCustomerDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_TwentyTwoCustomersMember" xlink:label="loc_IQSTTwentyTwoCustomersMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTTwentyTwoCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ElevenCustomersMember" xlink:label="loc_IQSTElevenCustomersMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTElevenCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_NoBadDebtRiskCustomersMember" xlink:label="loc_IQSTNoBadDebtRiskCustomersMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_srtNameOfMajorCustomerDomain" xlink:to="loc_IQSTNoBadDebtRiskCustomersMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CashEquivalentsAtCarryingValue" xlink:label="loc_us-gaapCashEquivalentsAtCarryingValue" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapCashEquivalentsAtCarryingValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:label="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapAllowanceForLoanAndLeaseLossRecoveryOfBadDebts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConcentrationRiskPercentage1" xlink:label="loc_us-gaapConcentrationRiskPercentage1" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementLineItems" xlink:to="loc_us-gaapConcentrationRiskPercentage1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails" xlink:title="00000032 - Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountsAndOtherReceivablesNetCurrent" xlink:label="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapAccountsAndOtherReceivablesNetCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherPrepaidExpenseCurrent" xlink:label="loc_us-gaapOtherPrepaidExpenseCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapOtherPrepaidExpenseCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdvancesOnInventoryPurchases" xlink:label="loc_us-gaapAdvancesOnInventoryPurchases" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapAdvancesOnInventoryPurchases" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxReceivable" xlink:label="loc_us-gaapIncomeTaxReceivable" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapIncomeTaxReceivable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SecurityDeposit" xlink:label="loc_us-gaapSecurityDeposit" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapSecurityDeposit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PrepaidExpenseAndOtherAssetsCurrent" xlink:label="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapPrepaidExpenseAndOtherAssetsCurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails" xlink:title="00000033 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfPropertyPlantAndEquipmentTable" xlink:label="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentLineItems" xlink:label="loc_us-gaapPropertyPlantAndEquipmentLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentByTypeAxis" xlink:label="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfPropertyPlantAndEquipmentTable" xlink:to="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentTypeDomain" xlink:label="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentByTypeAxis" xlink:to="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_TechnologyEquipmentMember" xlink:label="loc_us-gaapTechnologyEquipmentMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapTechnologyEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SoftwareDevelopmentMember" xlink:label="loc_us-gaapSoftwareDevelopmentMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapSoftwareDevelopmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherMachineryAndEquipmentMember" xlink:label="loc_us-gaapOtherMachineryAndEquipmentMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentTypeDomain" xlink:to="loc_us-gaapOtherMachineryAndEquipmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentGross" xlink:label="loc_us-gaapPropertyPlantAndEquipmentGross" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentGross" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:label="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapAccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentNet" xlink:label="loc_us-gaapPropertyPlantAndEquipmentNet" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentLineItems" xlink:to="loc_us-gaapPropertyPlantAndEquipmentNet" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative" xlink:title="00000034 - Disclosure - NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PropertyPlantAndEquipmentAbstract" xlink:label="loc_us-gaapPropertyPlantAndEquipmentAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DepreciationAndAmortization" xlink:label="loc_us-gaapDepreciationAndAmortization" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapPropertyPlantAndEquipmentAbstract" xlink:to="loc_us-gaapDepreciationAndAmortization" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails" xlink:title="00000035 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_MartusMember" xlink:label="loc_IQSTMartusMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMartusMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DarleneCovi19Member" xlink:label="loc_IQSTDarleneCovi19Member" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTDarleneCovi19Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteOneMember" xlink:label="loc_IQSTPromissoryNoteOneMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteTwoMember" xlink:label="loc_IQSTPromissoryNoteTwoMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteQXTELMember" xlink:label="loc_IQSTPromissoryNoteQXTELMember" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteQXTELMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteThreeMember" xlink:label="loc_IQSTPromissoryNoteThreeMember" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteThreeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteFourMember" xlink:label="loc_IQSTPromissoryNoteFourMember" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteFourMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PromissoryNoteFiveMember" xlink:label="loc_IQSTPromissoryNoteFiveMember" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTPromissoryNoteFiveMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_FutureReceiptsLoanMember" xlink:label="loc_IQSTFutureReceiptsLoanMember" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTFutureReceiptsLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuanceForSettlementOfDebtOneMember" xlink:label="loc_IQSTStockIssuanceForSettlementOfDebtOneMember" />
      <link:presentationArc order="330" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTStockIssuanceForSettlementOfDebtOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockIssuanceForSettlementOfDebtTwoMember" xlink:label="loc_IQSTStockIssuanceForSettlementOfDebtTwoMember" />
      <link:presentationArc order="340" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTStockIssuanceForSettlementOfDebtTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SettlementOfNotePayableMember" xlink:label="loc_IQSTSettlementOfNotePayableMember" />
      <link:presentationArc order="320" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTSettlementOfNotePayableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="loc_us-gaapDebtInstrumentIssuanceDate1" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIssuanceDate1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebt" xlink:label="loc_us-gaapLongTermDebt" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtCurrent" xlink:label="loc_us-gaapLongTermDebtCurrent" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermDebtNoncurrent" xlink:label="loc_us-gaapLongTermDebtNoncurrent" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermDebtNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentRepurchaseAmount" xlink:label="loc_us-gaapDebtInstrumentRepurchaseAmount" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentRepurchaseAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnusedBorrowingCapacityFee" xlink:label="loc_us-gaapDebtInstrumentUnusedBorrowingCapacityFee" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnusedBorrowingCapacityFee" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:label="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails" xlink:title="00000036 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_N49OfShareholderOfSwisslink1Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink1Member" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink1Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_N49OfShareholderOfSwisslink2Member" xlink:label="loc_IQSTN49OfShareholderOfSwisslink2Member" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTN49OfShareholderOfSwisslink2Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_MinorityShareholderOfQXTELMember" xlink:label="loc_IQSTMinorityShareholderOfQXTELMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMinorityShareholderOfQXTELMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayable" xlink:label="loc_us-gaapLoansPayable" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLoansPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDateDescription" xlink:label="loc_us-gaapDebtInstrumentMaturityDateDescription" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDateDescription" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateStatedPercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateStatedPercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherLoansPayableCurrent" xlink:label="loc_us-gaapOtherLoansPayableCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOtherLoansPayableCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LongTermLoansPayable" xlink:label="loc_us-gaapLongTermLoansPayable" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapLongTermLoansPayable" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note6LoansPayableDetailsNarrative" xlink:title="00000037 - Disclosure - NOTE 6 &#8211;LOANS PAYABLE (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtDisclosureAbstract" xlink:label="loc_us-gaapDebtDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtDisclosureAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansPayableMember" xlink:label="loc_us-gaapLoansPayableMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_us-gaapLoansPayableMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfOtherDebt" xlink:label="loc_us-gaapRepaymentsOfOtherDebt" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapRepaymentsOfOtherDebt" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails" xlink:title="00000038 - Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DisclosureNote7ConvertibleNotesAbstract" xlink:label="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesPayable2023Member" xlink:label="loc_IQSTConvertibleNotesPayable2023Member" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesPayable2023Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesPayable2024Member" xlink:label="loc_IQSTConvertibleNotesPayable2024Member" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesPayable2024Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesMember" xlink:label="loc_IQSTConvertibleNotesMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNotesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanOneMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanOneMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoMember" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoOnePaymentMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoOnePaymentMember" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoOnePaymentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_March7ThirdPartyLoanTwoFourPaymentsMember" xlink:label="loc_IQSTMarch7ThirdPartyLoanTwoFourPaymentsMember" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTMarch7ThirdPartyLoanTwoFourPaymentsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_July10ThirdPartyLoanMember" xlink:label="loc_IQSTJuly10ThirdPartyLoanMember" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTJuly10ThirdPartyLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanMember" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanFourPaymentsMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanFourPaymentsMember" />
      <link:presentationArc order="280" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanFourPaymentsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_September16ThirdPartyLoanOnePaymentMember" xlink:label="loc_IQSTSeptember16ThirdPartyLoanOnePaymentMember" />
      <link:presentationArc order="290" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTSeptember16ThirdPartyLoanOnePaymentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayableCurrent" xlink:label="loc_us-gaapConvertibleNotesPayableCurrent" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayableCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleNotesPayable" xlink:label="loc_us-gaapConvertibleNotesPayable" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscount" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscount" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscount" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ConvertibleLongTermNotesPayable" xlink:label="loc_us-gaapConvertibleLongTermNotesPayable" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapConvertibleLongTermNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentIssuanceDate1" xlink:label="loc_us-gaapDebtInstrumentIssuanceDate1" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentIssuanceDate1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFrequencyOfPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFrequencyOfPeriodicPayment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentDateOfFirstRequiredPayment1" xlink:label="loc_us-gaapDebtInstrumentDateOfFirstRequiredPayment1" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentDateOfFirstRequiredPayment1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative" xlink:title="00000039 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DisclosureNote7ConvertibleNotesAbstract" xlink:label="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_IQSTDisclosureNote7ConvertibleNotesAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ThirdPartyLoansTotalMember" xlink:label="loc_IQSTThirdPartyLoansTotalMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyLoansTotalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteOneMember" xlink:label="loc_IQSTConvertibleNoteOneMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNoteOneMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteTwoMember" xlink:label="loc_IQSTConvertibleNoteTwoMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNoteTwoMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNoteThirdPartyTotalMember" xlink:label="loc_IQSTConvertibleNoteThirdPartyTotalMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTConvertibleNoteThirdPartyTotalMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPAMember" xlink:label="loc_IQSTM2BSPAMember" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche1Member" xlink:label="loc_IQSTM2BSPATranche1Member" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche1Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche2Member" xlink:label="loc_IQSTM2BSPATranche2Member" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche2Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BSPATranche3Member" xlink:label="loc_IQSTM2BSPATranche3Member" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BSPATranche3Member" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ThirdPartyConvertibleDebtMember" xlink:label="loc_IQSTThirdPartyConvertibleDebtMember" />
      <link:presentationArc order="220" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTThirdPartyConvertibleDebtMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_M2BNotesMember" xlink:label="loc_IQSTM2BNotesMember" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTM2BNotesMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestExpense" xlink:label="loc_us-gaapInterestExpense" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AmortizationOfDebtDiscountPremium" xlink:label="loc_us-gaapAmortizationOfDebtDiscountPremium" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapAmortizationOfDebtDiscountPremium" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCarryingAmount" xlink:label="loc_us-gaapDebtInstrumentCarryingAmount" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCarryingAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_InterestOnConvertibleDebtNetOfTax" xlink:label="loc_us-gaapInterestOnConvertibleDebtNetOfTax" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapInterestOnConvertibleDebtNetOfTax" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentMaturityDate" xlink:label="loc_us-gaapDebtInstrumentMaturityDate" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentMaturityDate" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateTerms" xlink:label="loc_us-gaapDebtInstrumentInterestRateTerms" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateTerms" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentFaceAmount" xlink:label="loc_us-gaapDebtInstrumentFaceAmount" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentFaceAmount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleConversionPrice1" xlink:label="loc_us-gaapDebtInstrumentConvertibleConversionPrice1" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleConversionPrice1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:label="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtInstrumentOriginalIssueDiscount" xlink:label="loc_IQSTDebtInstrumentOriginalIssueDiscount" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtInstrumentOriginalIssueDiscount" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentTerm" xlink:label="loc_us-gaapDebtInstrumentTerm" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentInterestRateEffectivePercentage" xlink:label="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentInterestRateEffectivePercentage" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ProceedsFromUnsecuredNotesPayable" xlink:label="loc_us-gaapProceedsFromUnsecuredNotesPayable" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapProceedsFromUnsecuredNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtConversionConvertedInstrumentAmount1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentAmount1" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentAmount1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtConversionConvertedInstrumentFee" xlink:label="loc_IQSTDebtConversionConvertedInstrumentFee" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_IQSTDebtConversionConvertedInstrumentFee" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtConversionConvertedInstrumentSharesIssued1" xlink:label="loc_us-gaapDebtConversionConvertedInstrumentSharesIssued1" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtConversionConvertedInstrumentSharesIssued1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative" xlink:title="00000040 - Disclosure - NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityAbstract" xlink:label="loc_us-gaapEquityAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossTable" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityAbstract" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems" xlink:label="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementEquityComponentsAxis" xlink:label="loc_us-gaapStatementEquityComponentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementEquityComponentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_EquityComponentDomain" xlink:label="loc_us-gaapEquityComponentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementEquityComponentsAxis" xlink:to="loc_us-gaapEquityComponentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DirectorsIssuanceMember" xlink:label="loc_IQSTDirectorsIssuanceMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTDirectorsIssuanceMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_DebtSettlementIssuanceMember" xlink:label="loc_IQSTDebtSettlementIssuanceMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTDebtSettlementIssuanceMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConvertibleNotesIssuanceMember" xlink:label="loc_IQSTConvertibleNotesIssuanceMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTConvertibleNotesIssuanceMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockMember" xlink:label="loc_us-gaapCommonStockMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapCommonStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ConversionOfDebtIssuanceMember" xlink:label="loc_IQSTConversionOfDebtIssuanceMember" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTConversionOfDebtIssuanceMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_StockPayableForCashMember" xlink:label="loc_IQSTStockPayableForCashMember" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_IQSTStockPayableForCashMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockMember" xlink:label="loc_us-gaapPreferredStockMember" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapEquityComponentDomain" xlink:to="loc_us-gaapPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementClassOfStockAxis" xlink:label="loc_us-gaapStatementClassOfStockAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossTable" xlink:to="loc_us-gaapStatementClassOfStockAxis" order="20" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ClassOfStockDomain" xlink:label="loc_us-gaapClassOfStockDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementClassOfStockAxis" xlink:to="loc_us-gaapClassOfStockDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredClassAMember" xlink:label="loc_us-gaapPreferredClassAMember" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapPreferredClassAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesAPreferredStockMember" xlink:label="loc_us-gaapSeriesAPreferredStockMember" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesAPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesBPreferredStockMember" xlink:label="loc_us-gaapSeriesBPreferredStockMember" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesBPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesCPreferredStockMember" xlink:label="loc_us-gaapSeriesCPreferredStockMember" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesCPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_PreferredClassDMember" xlink:label="loc_IQSTPreferredClassDMember" />
      <link:presentationArc order="240" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_IQSTPreferredClassDMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SeriesDPreferredStockMember" xlink:label="loc_us-gaapSeriesDPreferredStockMember" />
      <link:presentationArc order="250" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapClassOfStockDomain" xlink:to="loc_us-gaapSeriesDPreferredStockMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesAuthorized" xlink:label="loc_us-gaapCommonStockSharesAuthorized" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockParOrStatedValuePerShare" xlink:label="loc_us-gaapCommonStockParOrStatedValuePerShare" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesNewIssues" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesNewIssues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesShareBasedCompensation" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueShareBasedCompensation" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesOther" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueOther" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueOther" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueOther" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodSharesConversionOfConvertibleSecurities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:label="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapStockIssuedDuringPeriodValueConversionOfConvertibleSecurities" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesIssued" xlink:label="loc_us-gaapCommonStockSharesIssued" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesOutstanding" xlink:label="loc_us-gaapCommonStockSharesOutstanding" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ProceedsFromIssuanceOfUnissuedCommonStock" xlink:label="loc_IQSTProceedsFromIssuanceOfUnissuedCommonStock" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_IQSTProceedsFromIssuanceOfUnissuedCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommonStockSharesSubscribedButUnissued" xlink:label="loc_us-gaapCommonStockSharesSubscribedButUnissued" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapCommonStockSharesSubscribedButUnissued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AdditionalPaidInCapitalCommonStock" xlink:label="loc_us-gaapAdditionalPaidInCapitalCommonStock" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapAdditionalPaidInCapitalCommonStock" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesAuthorized" xlink:label="loc_us-gaapPreferredStockSharesAuthorized" />
      <link:presentationArc order="140" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesAuthorized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParOrStatedValuePerShare" xlink:label="loc_us-gaapPreferredStockParOrStatedValuePerShare" />
      <link:presentationArc order="150" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParOrStatedValuePerShare" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockParticipationRights" xlink:label="loc_us-gaapPreferredStockParticipationRights" />
      <link:presentationArc order="160" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockParticipationRights" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockVotingRights" xlink:label="loc_us-gaapPreferredStockVotingRights" />
      <link:presentationArc order="170" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockVotingRights" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesIssued" xlink:label="loc_us-gaapPreferredStockSharesIssued" />
      <link:presentationArc order="180" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesIssued" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockSharesOutstanding" xlink:label="loc_us-gaapPreferredStockSharesOutstanding" />
      <link:presentationArc order="190" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockSharesOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_PreferredStockRedemptionTerms" xlink:label="loc_us-gaapPreferredStockRedemptionTerms" />
      <link:presentationArc order="200" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapPreferredStockRedemptionTerms" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature" xlink:label="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" />
      <link:presentationArc order="210" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccumulatedOtherComprehensiveIncomeLossLineItems" xlink:to="loc_us-gaapDebtInstrumentConvertibleTermsOfConversionFeature" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative" xlink:title="00000041 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RelatedPartyTransactionsAbstract" xlink:label="loc_us-gaapRelatedPartyTransactionsAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LoansAndLeasesReceivableRelatedParties" xlink:label="loc_us-gaapLoansAndLeasesReceivableRelatedParties" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapLoansAndLeasesReceivableRelatedParties" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesAndLoansPayableCurrent" xlink:label="loc_us-gaapNotesAndLoansPayableCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapNotesAndLoansPayableCurrent" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ManagementFeeExpense" xlink:label="loc_us-gaapManagementFeeExpense" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapManagementFeeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities" xlink:label="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapIncreaseDecreaseInEmployeeRelatedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:label="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapRelatedPartyTransactionsAbstract" xlink:to="loc_us-gaapFinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative" xlink:title="00000042 - Disclosure - NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CommitmentsAndContingenciesDisclosureAbstract" xlink:label="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LesseeOperatingLeaseTermOfContract" xlink:label="loc_us-gaapLesseeOperatingLeaseTermOfContract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapLesseeOperatingLeaseTermOfContract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingLeaseExpense" xlink:label="loc_us-gaapOperatingLeaseExpense" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapCommitmentsAndContingenciesDisclosureAbstract" xlink:to="loc_us-gaapOperatingLeaseExpense" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails" xlink:title="00000043 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_QXTELMember" xlink:label="loc_IQSTQXTELMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTQXTELMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsMember" xlink:label="loc_IQSTYukonRiverHoldingsMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTYukonRiverHoldingsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:label="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionCostOfAcquiredEntityTransactionCosts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesPayable" xlink:label="loc_us-gaapNotesPayable" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionContingentConsiderationLiability" xlink:label="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAssetAcquisitionContingentConsiderationLiability" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails" xlink:title="00000044 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_QXTELMember" xlink:label="loc_IQSTQXTELMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTQXTELMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AcquisitionCostsCumulative" xlink:label="loc_us-gaapAcquisitionCostsCumulative" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCostsCumulative" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAcquiredReceivablesFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquiredReceivablesFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:label="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:label="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" />
      <link:presentationArc order="120" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:label="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" />
      <link:presentationArc order="130" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails" xlink:title="00000045 - Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ProFormaAcquisitionsMember" xlink:label="loc_IQSTProFormaAcquisitionsMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTProFormaAcquisitionsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpenses" xlink:label="loc_us-gaapOperatingExpenses" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingExpenses" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxesPaid" xlink:label="loc_us-gaapIncomeTaxesPaid" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapIncomeTaxesPaid" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note11AcquisitionDetailsNarrative" xlink:title="00000046 - Disclosure - NOTE 11 &#8211; ACQUISITION (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessCombinationAndAssetAcquisitionAbstract" xlink:label="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:label="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessCombinationAndAssetAcquisitionAbstract" xlink:to="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionLineItems" xlink:label="loc_us-gaapBusinessAcquisitionLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAxis" xlink:label="loc_us-gaapBusinessAcquisitionAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfBusinessAcquisitionsByAcquisitionTable" xlink:to="loc_us-gaapBusinessAcquisitionAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionAcquireeDomain" xlink:label="loc_us-gaapBusinessAcquisitionAcquireeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAxis" xlink:to="loc_us-gaapBusinessAcquisitionAcquireeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsMember" xlink:label="loc_IQSTYukonRiverHoldingsMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTYukonRiverHoldingsMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsSecondAmendmentMember" xlink:label="loc_IQSTYukonRiverHoldingsSecondAmendmentMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTYukonRiverHoldingsSecondAmendmentMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_YukonRiverHoldingsBalloonAchievementMember" xlink:label="loc_IQSTYukonRiverHoldingsBalloonAchievementMember" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionAcquireeDomain" xlink:to="loc_IQSTYukonRiverHoldingsBalloonAchievementMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1" xlink:label="loc_us-gaapBusinessAcquisitionDateOfAcquisitionAgreement1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionDateOfAcquisitionAgreement1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetAcquisitionPriceOfAcquisitionExpected" xlink:label="loc_us-gaapAssetAcquisitionPriceOfAcquisitionExpected" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAssetAcquisitionPriceOfAcquisitionExpected" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OtherPaymentsToAcquireBusinesses" xlink:label="loc_us-gaapOtherPaymentsToAcquireBusinesses" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapOtherPaymentsToAcquireBusinesses" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AcquisitionCosts" xlink:label="loc_us-gaapAcquisitionCosts" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapAcquisitionCosts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NotesPayable" xlink:label="loc_us-gaapNotesPayable" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_RepaymentsOfNotesPayable" xlink:label="loc_us-gaapRepaymentsOfNotesPayable" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapRepaymentsOfNotesPayable" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPaymentTerms" xlink:label="loc_us-gaapDebtInstrumentPaymentTerms" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapDebtInstrumentPaymentTerms" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPayment" xlink:label="loc_us-gaapDebtInstrumentPeriodicPayment" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPayment" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:label="loc_us-gaapDebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapDebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_EarnestMoneyRedefinedAsNetIncome" xlink:label="loc_IQSTEarnestMoneyRedefinedAsNetIncome" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_IQSTEarnestMoneyRedefinedAsNetIncome" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1" xlink:label="loc_us-gaapBusinessAcquisitionEffectiveDateOfAcquisition1" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapBusinessAcquisitionLineItems" xlink:to="loc_us-gaapBusinessAcquisitionEffectiveDateOfAcquisition1" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails" xlink:title="00000047 - Disclosure - NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapSegmentReportingInformationLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_UnitedKingdomMember" xlink:label="loc_IQSTUnitedKingdomMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUnitedKingdomMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_Revenues" xlink:label="loc_us-gaapRevenues" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapRevenues" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_CostOfRevenue" xlink:label="loc_us-gaapCostOfRevenue" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapCostOfRevenue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GrossProfit" xlink:label="loc_us-gaapGrossProfit" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGrossProfit" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingExpensesAbstract" xlink:label="loc_us-gaapOperatingExpensesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingExpensesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_GeneralAndAdministrativeExpense" xlink:label="loc_us-gaapGeneralAndAdministrativeExpense" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapGeneralAndAdministrativeExpense" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OperatingIncomeLoss" xlink:label="loc_us-gaapOperatingIncomeLoss" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapOperatingIncomeLoss" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NonoperatingIncomeExpense" xlink:label="loc_us-gaapNonoperatingIncomeExpense" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNonoperatingIncomeExpense" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_IncomeTaxExpenseBenefit" xlink:label="loc_us-gaapIncomeTaxExpenseBenefit" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapIncomeTaxExpenseBenefit" xlink:type="arc" preferredLabel="http://www.xbrl.org/2009/role/negatedTerseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_NetIncomeLoss" xlink:label="loc_us-gaapNetIncomeLoss" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapNetIncomeLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails" xlink:title="00000048 - Disclosure - NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingAbstract" xlink:label="loc_us-gaapSegmentReportingAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable" xlink:label="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingAbstract" xlink:to="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentReportingInformationLineItems" xlink:label="loc_us-gaapSegmentReportingInformationLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapSegmentReportingInformationLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_StatementBusinessSegmentsAxis" xlink:label="loc_us-gaapStatementBusinessSegmentsAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfSegmentReportingInformationBySegmentTable" xlink:to="loc_us-gaapStatementBusinessSegmentsAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SegmentDomain" xlink:label="loc_us-gaapSegmentDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapStatementBusinessSegmentsAxis" xlink:to="loc_us-gaapSegmentDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_USAMember" xlink:label="loc_IQSTUSAMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUSAMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_SwitzerlandMember" xlink:label="loc_IQSTSwitzerlandMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTSwitzerlandMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_UnitedKingdomMember" xlink:label="loc_IQSTUnitedKingdomMember" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTUnitedKingdomMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_EliminationMember" xlink:label="loc_IQSTEliminationMember" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentDomain" xlink:to="loc_IQSTEliminationMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsAbstract" xlink:label="loc_us-gaapAssetsAbstract" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapAssetsAbstract" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/verboseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsCurrent" xlink:label="loc_us-gaapAssetsCurrent" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AssetsNoncurrent" xlink:label="loc_us-gaapAssetsNoncurrent" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAssetsAbstract" xlink:to="loc_us-gaapAssetsNoncurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesAbstract" xlink:label="loc_us-gaapLiabilitiesAbstract" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapSegmentReportingInformationLineItems" xlink:to="loc_us-gaapLiabilitiesAbstract" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesCurrent" xlink:label="loc_us-gaapLiabilitiesCurrent" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapLiabilitiesCurrent" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_LiabilitiesNoncurrent" xlink:label="loc_us-gaapLiabilitiesNoncurrent" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapLiabilitiesAbstract" xlink:to="loc_us-gaapLiabilitiesNoncurrent" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails" xlink:title="00000049 - Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_WarrantsAndRightsOutstandingTerm" xlink:label="loc_us-gaapWarrantsAndRightsOutstandingTerm" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapWarrantsAndRightsOutstandingTerm" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod" xlink:label="loc_IQSTWeightedAverageRemainingLifeOfWarrantsGrantedInPeriod" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_IQSTWeightedAverageRemainingLifeOfWarrantsGrantedInPeriod" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" />
      <link:presentationArc order="60" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:label="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" />
      <link:presentationArc order="70" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" />
      <link:presentationArc order="80" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" />
      <link:presentationArc order="90" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" />
      <link:presentationArc order="100" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" xlink:label="loc_IQSTShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" />
      <link:presentationArc order="110" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_IQSTShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails" xlink:title="00000050 - Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:label="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:label="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis" xlink:to="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MinimumMember" xlink:label="loc_srtMinimumMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_srtMinimumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd#srt_MaximumMember" xlink:label="loc_srtMaximumMember" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain" xlink:to="loc_srtMaximumMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails" xlink:title="00000051 - Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DerivativeFairValueOfDerivativeNet" xlink:label="loc_us-gaapDerivativeFairValueOfDerivativeNet" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapDerivativeFairValueOfDerivativeNet" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:label="loc_us-gaapDebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapDebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ResolutionOfDerivativeLiabilitiesValue" xlink:label="loc_IQSTResolutionOfDerivativeLiabilitiesValue" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_IQSTResolutionOfDerivativeLiabilitiesValue" xlink:type="arc" preferredLabel="http://www.xbrl.org/2003/role/terseLabel" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:label="loc_us-gaapDebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapDebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss" xlink:type="arc" />
    </link:presentationLink>
    <link:presentationLink xlink:type="extended" xlink:role="http://iqstel.com/role/Note13WarrantsDetailsNarrative" xlink:title="00000052 - Disclosure - NOTE 13 &#8211; WARRANTS (Details Narrative)">
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_AccountingPoliciesAbstract" xlink:label="loc_us-gaapAccountingPoliciesAbstract" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ScheduleOfShortTermDebtTable" xlink:label="loc_us-gaapScheduleOfShortTermDebtTable" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapAccountingPoliciesAbstract" xlink:to="loc_us-gaapScheduleOfShortTermDebtTable" order="100" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShortTermDebtLineItems" xlink:label="loc_us-gaapShortTermDebtLineItems" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapShortTermDebtLineItems" order="200" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentAxis" xlink:label="loc_us-gaapDebtInstrumentAxis" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapScheduleOfShortTermDebtTable" xlink:to="loc_us-gaapDebtInstrumentAxis" order="10" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentNameDomain" xlink:label="loc_us-gaapDebtInstrumentNameDomain" />
      <link:presentationArc xlink:type="arc" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentAxis" xlink:to="loc_us-gaapDebtInstrumentNameDomain" order="0" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_ADIFundingLLCMember" xlink:label="loc_IQSTADIFundingLLCMember" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTADIFundingLLCMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="iqst-20240930.xsd#IQST_BeneficialOwnershipLimitationUponNoticeMember" xlink:label="loc_IQSTBeneficialOwnershipLimitationUponNoticeMember" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapDebtInstrumentNameDomain" xlink:to="loc_IQSTBeneficialOwnershipLimitationUponNoticeMember" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" />
      <link:presentationArc order="0" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:label="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" />
      <link:presentationArc order="10" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_DebtInstrumentCallFeature" xlink:label="loc_us-gaapDebtInstrumentCallFeature" />
      <link:presentationArc order="20" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapDebtInstrumentCallFeature" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives" xlink:label="loc_us-gaapOptionIndexedToIssuersEquitySettlementAlternatives" />
      <link:presentationArc order="30" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapOptionIndexedToIssuersEquitySettlementAlternatives" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" xlink:label="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" />
      <link:presentationArc order="40" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapSharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding" xlink:type="arc" />
      <link:loc xlink:type="locator" xlink:href="https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd#us-gaap_VariableInterestEntityOwnershipPercentage" xlink:label="loc_us-gaapVariableInterestEntityOwnershipPercentage" />
      <link:presentationArc order="50" xlink:arcrole="http://www.xbrl.org/2003/arcrole/parent-child" xlink:from="loc_us-gaapShortTermDebtLineItems" xlink:to="loc_us-gaapVariableInterestEntityOwnershipPercentage" xlink:type="arc" />
    </link:presentationLink>
</link:linkbase>
</XBRL>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.1
<SEQUENCE>8
<FILENAME>ex31_1.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="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: 0.5in"><B>CERTIFICATIONS</B></TD><TD STYLE="text-align: center"></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I, Leandro Iglesias, certify that;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD STYLE="width: 7px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: left; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I have reviewed this quarterly report on Form 10-Q for the quarter ended September 30, 2024 of iQSTEL Inc. (the &ldquo;registrant&rdquo;);</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD STYLE="width: 7px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">4.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">c.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">d.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">5.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: November 14, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Leandro Iglesias</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">By: Leandro Iglesias</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Title:  Principal Executive Officer</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-31.2
<SEQUENCE>9
<FILENAME>ex31_2.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="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: 0.5in"><B>CERTIFICATIONS</B></TD><TD STYLE="text-align: center"></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">I, Alvaro Quintana Cardona, certify that;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">1.</FONT></TD>
    <TD STYLE="width: 7px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 11pt Arial, Helvetica, Sans-Serif; text-align: left; text-indent: 0in"><FONT STYLE="font-family: Times New Roman, Times, Serif; font-size: 10pt">I have reviewed this quarterly report on Form 10-Q for the quarter ended September 30, 2024 of iQSTEL Inc. (the &ldquo;registrant&rdquo;);</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px; font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">2.</FONT></TD>
    <TD STYLE="width: 7px; font: 12pt Times New Roman, Times, Serif">&nbsp;</TD>
    <TD STYLE="font: 12pt Times New Roman, Times, Serif"><FONT STYLE="font-size: 10pt">Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">3.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the registrant as of, and for, the periods presented in this report;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">4.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The registrant&rsquo;s other certifying officer and I are responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a-15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the registrant and have:</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.5in">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the registrant, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">c.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Evaluated the effectiveness of the registrant&rsquo;s disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">d.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Disclosed in this report any change in the registrant&rsquo;s internal control over financial reporting that occurred during the registrant&rsquo;s most recent fiscal quarter (the registrant's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the registrant&rsquo;s internal control over financial reporting; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20px"><FONT STYLE="font-size: 10pt">5.</FONT></TD>
    <TD STYLE="width: 7px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">The registrant&rsquo;s other certifying officer and I have disclosed, based on our most recent evaluation of internal control over financial reporting, to the registrant&rsquo;s auditors and the audit committee of the registrant&rsquo;s board of directors (or persons performing the equivalent functions):</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">a.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the registrant&rsquo;s ability to record, process, summarize and report financial information; and</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="width: 100%; font: 12pt Times New Roman, Times, Serif">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 47px; text-align: right"><FONT STYLE="font-size: 10pt">b.</FONT></TD>
    <TD STYLE="width: 27px">&nbsp;</TD>
    <TD><FONT STYLE="font-size: 10pt">Any fraud, whether or not material, that involves management or other employees who have a significant role in the registrant&rsquo;s internal control over financial reporting.</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Date: November 14, 2024</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><U>/s/ Alvaro Quintana Cardona</U></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">By: Alvaro Quintana Cardona</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">Title:  Principal Financial Officer</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-32.1
<SEQUENCE>10
<FILENAME>ex32_1.htm
<DESCRIPTION>CERTIFICATION
<TEXT>
<HTML>
<HEAD>
     <TITLE></TITLE>
</HEAD>
<BODY STYLE="font: 10pt Times New Roman, Times, Serif">

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CERTIFICATION OF CHIEF EXECUTIVE OFFICER AND </B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>CHIEF FINANCIAL OFFICER</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>18 U.S.C. SECTION 1350,</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>AS ADOPTED PURSUANT TO</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: center"><B>SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0; text-align: justify">In connection with the quarterly Report of iQSTEL,
Inc. (the &ldquo;Company&rdquo;) on Form 10-Q for the quarter ended September 30, 2024 filed with the Securities and Exchange Commission
(the &ldquo;Report&rdquo;), I, Leandro Iglesias, Chief Executive Officer, and I, Alvaro Quintana Cardona, Chief Financial Officer of the
Company, certify, pursuant to 18 U.S.C. Section 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that:</P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27pt"><FONT STYLE="font-size: 10pt">1.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The Report fully complies with the requirements of Section 13(a) of the
Securities Exchange Act of 1934; and</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 27pt; text-align: justify">&nbsp;</P>

<TABLE CELLPADDING="0" CELLSPACING="0" WIDTH="100%" STYLE="font: 12pt Times New Roman, Times, Serif; margin-top: 0; margin-bottom: 0"><TR STYLE="vertical-align: top">
<TD STYLE="width: 0"></TD><TD STYLE="width: 27pt"><FONT STYLE="font-size: 10pt">2.</FONT></TD><TD STYLE="text-align: justify"><FONT STYLE="font-size: 10pt">The information contained in the Report fairly presents, in all material
respects, the consolidated financial condition of the Company as of the dates presented and the consolidated result of operations of the
Company for the periods presented.</FONT></TD></TR></TABLE>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0 0 0 0.25in; text-align: justify">&nbsp;</P>

<TABLE CELLSPACING="0" CELLPADDING="0" STYLE="font: 12pt Times New Roman, Times, Serif; width: 100%; border-collapse: collapse">
  <TR STYLE="vertical-align: top">
    <TD STYLE="width: 20%"><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD STYLE="width: 80%"><FONT STYLE="font-size: 10pt"><U>/s/ Leandro Iglesias</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Leandro Iglesias</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Principal Executive Officer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Date:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">November 14, 2024</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD>&nbsp;</TD>
    <TD>&nbsp;</TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">By:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt"><U>/s/ Alvaro Quintana Cardona</U></FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Name:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Alvaro Quintana Cardona</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Title:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">Principal Financial Officer</FONT></TD></TR>
  <TR STYLE="vertical-align: top">
    <TD><FONT STYLE="font-size: 10pt">Date:</FONT></TD>
    <TD><FONT STYLE="font-size: 10pt">November 14, 2024</FONT></TD></TR>
  </TABLE>
<P STYLE="font: 10pt Arial, Helvetica, Sans-Serif; margin: 0"><B>&nbsp;</B></P>

<P STYLE="font: 10pt Times New Roman, Times, Serif; margin: 0">This certification has been furnished solely pursuant to Section 906 of
the Sarbanes-Oxley Act of 2002.</P>

</BODY>
</HTML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>12
<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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980707859440">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Cover - shares<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Nov. 14, 2024</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>
<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">10-Q<span></span>
</td>
<td class="text">&#160;<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>
<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_DocumentQuarterlyReport', window );">Document Quarterly Report</a></td>
<td class="text">true<span></span>
</td>
<td class="text">&#160;<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_DocumentTransitionReport', window );">Document Transition Report</a></td>
<td class="text">false<span></span>
</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_DocumentPeriodEndDate', window );">Document Period End Date</a></td>
<td class="text">Sep. 30,  2024<span></span>
</td>
<td class="text">&#160;<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_DocumentFiscalPeriodFocus', window );">Document Fiscal Period Focus</a></td>
<td class="text">Q3<span></span>
</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_DocumentFiscalYearFocus', window );">Document Fiscal Year Focus</a></td>
<td class="text">2024<span></span>
</td>
<td class="text">&#160;<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_CurrentFiscalYearEndDate', window );">Current Fiscal Year End Date</a></td>
<td class="text">--12-31<span></span>
</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_EntityFileNumber', window );">Entity File Number</a></td>
<td class="text">000-55984<span></span>
</td>
<td class="text">&#160;<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_EntityRegistrantName', window );">Entity Registrant Name</a></td>
<td class="text">iQSTEL Inc.<span></span>
</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_EntityCentralIndexKey', window );">Entity Central Index Key</a></td>
<td class="text">0001527702<span></span>
</td>
<td class="text">&#160;<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_EntityTaxIdentificationNumber', window );">Entity Tax Identification Number</a></td>
<td class="text">45-2808620<span></span>
</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_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<span></span>
</td>
<td class="text">&#160;<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_EntityAddressAddressLine1', window );">Entity Address, Address Line One</a></td>
<td class="text">300 Aragon Avenue<span></span>
</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_EntityAddressAddressLine2', window );">Entity Address, Address Line Two</a></td>
<td class="text">Suite 375<span></span>
</td>
<td class="text">&#160;<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_EntityAddressCityOrTown', window );">Entity Address, City or Town</a></td>
<td class="text">Coral Gables<span></span>
</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_EntityAddressStateOrProvince', window );">Entity Address, State or Province</a></td>
<td class="text">FL<span></span>
</td>
<td class="text">&#160;<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_EntityAddressPostalZipCode', window );">Entity Address, Postal Zip Code</a></td>
<td class="text">33134<span></span>
</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_CityAreaCode', window );">City Area Code</a></td>
<td class="text">954<span></span>
</td>
<td class="text">&#160;<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_LocalPhoneNumber', window );">Local Phone Number</a></td>
<td class="text">951-8191<span></span>
</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_EntityCurrentReportingStatus', window );">Entity Current Reporting Status</a></td>
<td class="text">Yes<span></span>
</td>
<td class="text">&#160;<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_EntityInteractiveDataCurrent', window );">Entity Interactive Data Current</a></td>
<td class="text">Yes<span></span>
</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_EntityFilerCategory', window );">Entity Filer Category</a></td>
<td class="text">Non-accelerated Filer<span></span>
</td>
<td class="text">&#160;<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_EntitySmallBusiness', window );">Entity Small Business</a></td>
<td class="text">true<span></span>
</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_EntityEmergingGrowthCompany', window );">Entity Emerging Growth Company</a></td>
<td class="text">false<span></span>
</td>
<td class="text">&#160;<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_EntityShellCompany', window );">Entity Shell Company</a></td>
<td class="text">false<span></span>
</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_EntityCommonStockSharesOutstanding', window );">Entity Common Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">186,176,651<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>
</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_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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_CurrentFiscalYearEndDate">
<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>End date of current fiscal year in the format --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_CurrentFiscalYearEndDate</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:gMonthDayItemType</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_DocumentFiscalPeriodFocus">
<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>Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY.</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_DocumentFiscalPeriodFocus</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:fiscalPeriodItemType</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_DocumentFiscalYearFocus">
<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>This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006.</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_DocumentFiscalYearFocus</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:gYearItemType</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_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>
</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:dateItemType</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_DocumentQuarterlyReport">
<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 only for a form used as an quarterly report.</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 Form 10-Q<br> -Number 240<br> -Section 308<br> -Subsection a<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_DocumentQuarterlyReport</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_DocumentTransitionReport">
<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 only for a form used as a transition report.</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 Forms 10-K, 10-Q, 20-F<br> -Number 240<br> -Section 13<br> -Subsection a-1<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_DocumentTransitionReport</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_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>
</table>
<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>
</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_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>
</table>
<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_EntityCommonStockSharesOutstanding">
<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 number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument.</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_EntityCommonStockSharesOutstanding</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:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityCurrentReportingStatus">
<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 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure.</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_EntityCurrentReportingStatus</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:yesNoItemType</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_EntityFilerCategory">
<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 whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure.</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_EntityFilerCategory</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:filerCategoryItemType</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_EntityInteractiveDataCurrent">
<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 registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files).</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 Regulation S-T<br> -Number 232<br> -Section 405<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_EntityInteractiveDataCurrent</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:yesNoItemType</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_EntityShellCompany">
<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 registrant is a shell company as defined in Rule 12b-2 of 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 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_EntityShellCompany</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_EntitySmallBusiness">
<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>Indicates that the company is a Smaller Reporting Company (SRC).</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_EntitySmallBusiness</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_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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>13
<FILENAME>R2.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706278208">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrentAbstract', window );"><strong>Current Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashAndCashEquivalentsAtCarryingValue', window );">Cash</a></td>
<td class="nump">$ 2,125,139<span></span>
</td>
<td class="nump">$ 1,362,668<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_us-gaap_AccountsReceivableNetCurrent', window );">Accounts receivable, net</a></td>
<td class="nump">14,982,958<span></span>
</td>
<td class="nump">12,539,774<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_us-gaap_InventoryNet', window );">Inventory</a></td>
<td class="nump">30,658<span></span>
</td>
<td class="nump">27,121<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_us-gaap_LoansAndLeasesReceivableRelatedParties', window );">Due from related parties</a></td>
<td class="nump">635,715<span></span>
</td>
<td class="nump">340,515<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_us-gaap_PrepaidExpenseCurrent', window );">Prepaid and other current assets</a></td>
<td class="nump">1,890,516<span></span>
</td>
<td class="nump">1,449,094<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Total Current Assets</a></td>
<td class="nump">19,664,986<span></span>
</td>
<td class="nump">15,719,172<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_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">578,734<span></span>
</td>
<td class="nump">522,997<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_us-gaap_FiniteLivedIntangibleAssetsNet', window );">Intangible asset</a></td>
<td class="nump">99,592<span></span>
</td>
<td class="nump">99,592<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_us-gaap_Goodwill', window );">Goodwill</a></td>
<td class="nump">10,677,045<span></span>
</td>
<td class="nump">5,172,146<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_us-gaap_DeferredIncomeTaxAssetsNet', window );">Deferred tax assets</a></td>
<td class="nump">426,755<span></span>
</td>
<td class="nump">426,755<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_us-gaap_OtherAssetsNoncurrent', window );">Other asset</a></td>
<td class="nump">992,006<span></span>
</td>
<td class="nump">214,991<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Assets', window );">TOTAL ASSETS</a></td>
<td class="nump">32,439,118<span></span>
</td>
<td class="nump">22,155,653<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_us-gaap_LiabilitiesCurrentAbstract', window );"><strong>Current Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccountsPayableCurrent', window );">Accounts payable</a></td>
<td class="nump">8,756,934<span></span>
</td>
<td class="nump">2,966,279<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_us-gaap_OtherAccruedLiabilitiesCurrent', window );">Accrued and other current liabilities</a></td>
<td class="nump">6,296,717<span></span>
</td>
<td class="nump">9,993,585<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_us-gaap_NotesAndLoansPayableCurrent', window );">Due to related parties</a></td>
<td class="nump">26,613<span></span>
</td>
<td class="nump">26,613<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_us-gaap_LoansPayableCurrent', window );">Loans payable - net of discount of $294,484 and $3,750, respectively</a></td>
<td class="nump">3,232,009<span></span>
</td>
<td class="nump">264,988<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_us-gaap_OtherLoansPayableCurrent', window );">Loans payable - related parties</a></td>
<td class="nump">926,069<span></span>
</td>
<td class="nump">259,447<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_us-gaap_ConvertibleNotesPayableCurrent', window );">Convertible notes - net of discount of $490,022 and $39,012, respectively</a></td>
<td class="nump">3,549,946<span></span>
</td>
<td class="nump">330,032<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_us-gaap_AssetAcquisitionContingentConsiderationLiability', window );">Contingent liability for acquisition of subsidiary</a></td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text"> <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_us-gaap_DerivativeLiabilities', window );">Derivative liabilities</a></td>
<td class="nump">277,946<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesCurrent', window );">Total Current Liabilities</a></td>
<td class="nump">24,066,234<span></span>
</td>
<td class="nump">13,840,944<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_us-gaap_LoansPayableToBank', window );">Loans payable, non-current</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">99,099<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_us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent', window );">Employee benefits, non-current</a></td>
<td class="nump">283,586<span></span>
</td>
<td class="nump">169,738<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Liabilities', window );">TOTAL LIABILITIES</a></td>
<td class="nump">24,349,820<span></span>
</td>
<td class="nump">14,109,781<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_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_CommonStockValue', window );">Common stock: 300,000,000 authorized; $0.001 par value 186,176,651 and 172,129,630 shares issued and outstanding, respectively</a></td>
<td class="nump">186,176<span></span>
</td>
<td class="nump">172,130<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_us-gaap_AdditionalPaidInCapital', window );">Additional paid in capital</a></td>
<td class="nump">37,231,686<span></span>
</td>
<td class="nump">34,360,884<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_us-gaap_RetainedEarningsAccumulatedDeficit', window );">Accumulated deficit</a></td>
<td class="num">(29,825,840)<span></span>
</td>
<td class="num">(26,084,133)<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax', window );">Accumulated other comprehensive loss</a></td>
<td class="num">(25,340)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest', window );">Equity attributed to stockholders of iQSTEL Inc.</a></td>
<td class="nump">7,566,723<span></span>
</td>
<td class="nump">8,423,582<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_us-gaap_MinorityInterest', window );">Equity (Deficit) attributable to noncontrolling interests</a></td>
<td class="nump">522,575<span></span>
</td>
<td class="num">(377,710)<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">TOTAL STOCKHOLDERS' EQUITY</a></td>
<td class="nump">8,089,298<span></span>
</td>
<td class="nump">8,045,872<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LiabilitiesAndStockholdersEquity', window );">TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY</a></td>
<td class="nump">32,439,118<span></span>
</td>
<td class="nump">22,155,653<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember', window );">Series A Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockValue', window );">Preferred Stock, Value, Issued</a></td>
<td class="nump">10<span></span>
</td>
<td class="nump">10<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember', window );">Series B Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockValue', window );">Preferred Stock, Value, Issued</a></td>
<td class="nump">31<span></span>
</td>
<td class="nump">31<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember', window );">Series C Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockValue', window );">Preferred Stock, Value, Issued</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember', window );">Series D Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockholdersEquityAbstract', window );"><strong>Stockholders' Equity</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockValue', window );">Preferred Stock, Value, Issued</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsPayableCurrent">
<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>Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<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;">us-gaap_AccountsPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableNetCurrent">
<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>Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481990/310-10-45-2<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;">us-gaap_AccountsReceivableNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent">
<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>Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(15)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<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;">us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax">
<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>Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-14A<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-11<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-14<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;">us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapital">
<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>Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock.</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/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_AdditionalPaidInCapital</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionContingentConsiderationLiability">
<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>Amount of liability recognized from contingent consideration in asset acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 15<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3<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;">us-gaap_AssetAcquisitionContingentConsiderationLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Assets">
<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>Amount of asset recognized for present right to economic benefit.</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 12: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 13: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(12))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 30: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<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;">us-gaap_Assets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<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>Amount of asset recognized for present right to economic benefit, classified as current.</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/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<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;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrentAbstract">
<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 );">- References</a><div><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;">us-gaap_AssetsCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashAndCashEquivalentsAtCarryingValue">
<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>Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</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/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<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;">us-gaap_CashAndCashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockValue">
<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>Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<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;">us-gaap_CommonStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayableCurrent">
<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>Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_ConvertibleNotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DeferredIncomeTaxAssetsNet">
<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>Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting.</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/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482525/740-10-45-6<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;">us-gaap_DeferredIncomeTaxAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativeLiabilities">
<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>Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-6<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-6<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-1<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-1<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-6<br><br>Reference 16: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478795/946-210-50-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5C<br> -Subparagraph (SX 210.12-13C(Column H)(Footnote 7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5C<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(9)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SX 210.12-13(Column G)(Footnote 8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5C<br> -Subparagraph (SX 210.12-13C(Column H))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5C<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SX 210.12-13(Column G))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5A<br> -Subparagraph (SX 210.12-13A(Column E))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5A<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5B<br> -Subparagraph (SX 210.12-13B(Column E))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 320<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5B<br> -Subparagraph (SX 210.12-13B(Column E)(Footnote 4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477271/946-320-S99-5B<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483466/210-20-50-3<br><br>Reference 28: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483444/210-20-55-22<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483444/210-20-55-10<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-10<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;">us-gaap_DerivativeLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FiniteLivedIntangibleAssetsNet">
<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>Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 926<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483154/926-20-50-5<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;">us-gaap_FiniteLivedIntangibleAssetsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Goodwill">
<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>Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized.</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482548/350-20-55-24<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 100<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482078/820-10-55-100<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482598/350-20-45-1<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 350<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482573/350-20-50-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(10)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<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;">us-gaap_Goodwill</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InventoryNet">
<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>Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer.</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/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_InventoryNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_Liabilities">
<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>Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 15: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 27: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br><br>Reference 28: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br><br>Reference 29: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<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;">us-gaap_Liabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAndStockholdersEquity">
<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>Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any.</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/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(32))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_LiabilitiesAndStockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<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>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-5<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br><br>Reference 21: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<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;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrentAbstract">
<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 );">- References</a><div><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;">us-gaap_LiabilitiesCurrentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansAndLeasesReceivableRelatedParties">
<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 an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<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;">us-gaap_LoansAndLeasesReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableCurrent">
<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>Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_LoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayableToBank">
<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>Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<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;">us-gaap_LoansPayableToBank</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MinorityInterest">
<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>Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<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;">us-gaap_MinorityInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesAndLoansPayableCurrent">
<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>Sum of the carrying values as of the balance sheet date of the portions of all long-term notes and loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_NotesAndLoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAccruedLiabilitiesCurrent">
<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>Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_OtherAccruedLiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherAssetsNoncurrent">
<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>Amount of noncurrent assets classified as other.</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/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_OtherAssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLoansPayableCurrent">
<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>Amount of long-term loans classified as other, payable within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<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;">us-gaap_OtherLoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockValue">
<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>Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<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;">us-gaap_PreferredStockValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseCurrent">
<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>Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</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/exampleRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 340<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482955/340-10-05-5<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 340<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483032/340-10-45-1<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;">us-gaap_PrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<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>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478451/942-360-50-1<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;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RetainedEarningsAccumulatedDeficit">
<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>Amount of accumulated undistributed earnings (deficit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(23)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_RetainedEarningsAccumulatedDeficit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquity">
<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>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2<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;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityAbstract">
<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 );">- References</a><div><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;">us-gaap_StockholdersEquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest">
<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>Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity.</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/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 848<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (a)(3)(iii)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483550/848-10-65-2<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (c)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479832/842-10-65-8<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483421/250-10-45-24<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 23<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483421/250-10-45-23<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483421/250-10-45-5<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 5<br> -Subparagraph (c)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479654/326-10-65-5<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480528/815-20-65-6<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480528/815-20-65-6<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480528/815-20-65-6<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480528/815-20-65-6<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (h)(1)(iv)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480528/815-20-65-6<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (i)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480528/815-20-65-6<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-6<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 105<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 6<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479343/105-10-65-6<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (f)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480016/944-40-65-2<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482615/740-10-65-8<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 8<br> -Subparagraph (d)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482615/740-10-65-8<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 326<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479654/326-10-65-4<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-7<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-5<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481674/830-30-50-1<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481694/830-30-45-17<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20<br><br>Reference 34: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-11<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 205<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478009/946-205-45-3<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-3<br><br>Reference 37: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 38: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 39: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 40: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 41: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 42: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 43: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 44: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 45: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 46: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-15<br><br>Reference 47: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-16<br><br>Reference 48: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4I<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4I<br><br>Reference 49: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 350<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476166/350-60-65-1<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;">us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>14
<FILENAME>R3.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980704587200">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Balance Sheets (Unaudited) (Parenthetical) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
<th class="th"><div>Jan. 07, 2021</div></th>
<th class="th"><div>Nov. 11, 2020</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_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="nump">$ 294,484<span></span>
</td>
<td class="nump">$ 3,750<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet', window );">Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net</a></td>
<td class="nump">$ 490,022<span></span>
</td>
<td class="nump">$ 39,012<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">1,200,000<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="nump">300,000,000<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
<td class="nump">186,176,651<span></span>
</td>
<td class="nump">172,129,630<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares, Outstanding</a></td>
<td class="nump">186,176,651<span></span>
</td>
<td class="nump">172,129,630<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember', window );">Series A Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember', window );">Series B Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<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_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember', window );">Series C Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</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_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember', window );">Series D Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">75,000<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="nump">0<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<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>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<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 maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<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;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<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>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<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>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<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;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscount">
<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>Amount, after accumulated amortization, of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-1A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<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;">us-gaap_DebtInstrumentUnamortizedDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet">
<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>Amount of unamortized debt discount (premium) and debt issuance costs.</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/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-1A<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;">us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<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>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<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;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<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 maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<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;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<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>Number of shares issued for nonredeemable preferred shares and preferred shares redeemable solely at option of issuer. Includes, but is not limited to, preferred shares issued, repurchased, and held as treasury shares. Excludes preferred shares classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<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;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<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>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<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;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>15
<FILENAME>R4.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980708870832">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consolidated Statements of Operations (Unaudited) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeStatementAbstract', window );"><strong>Income Statement [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 54,249,614<span></span>
</td>
<td class="nump">$ 39,757,203<span></span>
</td>
<td class="nump">$ 184,346,412<span></span>
</td>
<td class="nump">$ 97,248,561<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_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">52,229,695<span></span>
</td>
<td class="nump">38,728,682<span></span>
</td>
<td class="nump">178,737,687<span></span>
</td>
<td class="nump">94,218,838<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">2,019,919<span></span>
</td>
<td class="nump">1,028,521<span></span>
</td>
<td class="nump">5,608,725<span></span>
</td>
<td class="nump">3,029,723<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_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">2,076,472<span></span>
</td>
<td class="nump">957,768<span></span>
</td>
<td class="nump">6,144,677<span></span>
</td>
<td class="nump">3,529,218<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingExpenses', window );">Total operating expenses</a></td>
<td class="nump">2,076,472<span></span>
</td>
<td class="nump">957,768<span></span>
</td>
<td class="nump">6,144,677<span></span>
</td>
<td class="nump">3,529,218<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="num">(56,553)<span></span>
</td>
<td class="nump">70,753<span></span>
</td>
<td class="num">(535,952)<span></span>
</td>
<td class="num">(499,495)<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_us-gaap_NonoperatingIncomeExpenseAbstract', window );"><strong>Other income (expense)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_OtherNonoperatingIncome', window );">Other income</a></td>
<td class="nump">7,006<span></span>
</td>
<td class="nump">2,607<span></span>
</td>
<td class="nump">88,151<span></span>
</td>
<td class="nump">3,126<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_us-gaap_OtherNonoperatingIncomeExpense', window );">Other expenses</a></td>
<td class="num">(5,770)<span></span>
</td>
<td class="num">(32,505)<span></span>
</td>
<td class="num">(6,620)<span></span>
</td>
<td class="num">(105,714)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_InterestExpense2', window );">Interest expense</a></td>
<td class="num">(672,266)<span></span>
</td>
<td class="num">(34,219)<span></span>
</td>
<td class="num">(1,533,820)<span></span>
</td>
<td class="num">(54,322)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1', window );">Change in fair value of derivative liabilities</a></td>
<td class="nump">51,721<span></span>
</td>
<td class="nump">39,273<span></span>
</td>
<td class="num">(1,063,789)<span></span>
</td>
<td class="nump">381,848<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_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Loss on settlement of debt</a></td>
<td class="num">(27,537)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(130,197)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NonoperatingIncomeExpense', window );">Total other income (expense)</a></td>
<td class="num">(646,846)<span></span>
</td>
<td class="num">(24,844)<span></span>
</td>
<td class="num">(2,646,275)<span></span>
</td>
<td class="nump">224,938<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest', window );">Net income (loss) before provision for income taxes</a></td>
<td class="num">(703,399)<span></span>
</td>
<td class="nump">45,909<span></span>
</td>
<td class="num">(3,182,227)<span></span>
</td>
<td class="num">(274,557)<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_us-gaap_IncomeTaxExpenseBenefit', window );">Income taxes</a></td>
<td class="num">(69,605)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(134,880)<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="num">(773,004)<span></span>
</td>
<td class="nump">45,909<span></span>
</td>
<td class="num">(3,317,107)<span></span>
</td>
<td class="num">(274,557)<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_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest', window );">Less: Net income attributable to noncontrolling interests</a></td>
<td class="nump">150,784<span></span>
</td>
<td class="nump">107,922<span></span>
</td>
<td class="nump">424,600<span></span>
</td>
<td class="nump">364,586<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_us-gaap_NetIncomeLossAttributableToParentDiluted', window );">Net loss attributed to iQSTEL Inc.</a></td>
<td class="num">(923,788)<span></span>
</td>
<td class="num">(62,013)<span></span>
</td>
<td class="num">(3,741,707)<span></span>
</td>
<td class="num">(639,143)<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_us-gaap_DividendsPreferredStock', window );">Dividend on Series B Preferred Stock</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(816,480)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(816,480)<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_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic', window );">Net loss attributed to stockholders of iQSTEL Inc.</a></td>
<td class="num">(923,788)<span></span>
</td>
<td class="num">(878,493)<span></span>
</td>
<td class="num">(3,741,707)<span></span>
</td>
<td class="num">(1,455,623)<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_us-gaap_ComprehensiveIncomeNetOfTaxAbstract', window );"><strong>Comprehensive income (loss)</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest', window );">Foreign currency adjustment</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(4,428)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">142<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest', window );">Total comprehensive income (loss)</a></td>
<td class="num">(773,004)<span></span>
</td>
<td class="nump">41,481<span></span>
</td>
<td class="num">(3,317,107)<span></span>
</td>
<td class="num">(274,415)<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_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest', window );">Less: Comprehensive income attributable to noncontrolling interests</a></td>
<td class="nump">150,784<span></span>
</td>
<td class="nump">105,753<span></span>
</td>
<td class="nump">424,600<span></span>
</td>
<td class="nump">364,656<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_us-gaap_ComprehensiveIncomeNetOfTax', window );">Net comprehensive loss attributed to iQSTEL Inc.</a></td>
<td class="num">$ (923,788)<span></span>
</td>
<td class="num">$ (64,272)<span></span>
</td>
<td class="num">$ (3,741,707)<span></span>
</td>
<td class="num">$ (639,071)<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_us-gaap_EarningsPerShareDiluted', window );">Basic and diluted loss per common share</a></td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.01)<span></span>
</td>
<td class="num">$ (0.02)<span></span>
</td>
<td class="num">$ (0.01)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_WeightedAverageNumberOfShareOutstandingBasic', window );">Weighted average number of common shares outstanding - Basic and diluted</a></td>
<td class="nump">184,284,588<span></span>
</td>
<td class="nump">168,185,122<span></span>
</td>
<td class="nump">179,312,685<span></span>
</td>
<td class="nump">165,640,341<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1">
<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 );">- References</a><div><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;">IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_IQST_InterestExpense2">
<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 );">- References</a><div><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;">IQST_InterestExpense2</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_IQST_WeightedAverageNumberOfShareOutstandingBasic">
<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 );">- References</a><div><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;">IQST_WeightedAverageNumberOfShareOutstandingBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_ComprehensiveIncomeNetOfTax">
<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>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners.</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/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 220<br> -SubTopic 10<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-5<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;">us-gaap_ComprehensiveIncomeNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_ComprehensiveIncomeNetOfTaxAbstract">
<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 );">- References</a><div><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;">us-gaap_ComprehensiveIncomeNetOfTaxAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest">
<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>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 10<br> -Topic 810<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-20<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 45<br> -Paragraph 21<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-21<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4K<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;">us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest">
<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>Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-19<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4K<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4K<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;">us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_CostOfRevenue">
<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 aggregate cost of goods produced and sold and services rendered during the reporting period.</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<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;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1">
<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>Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481435/852-10-45-9<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;">us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_DividendsPreferredStock">
<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>Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -SubTopic 405<br> -Topic 942<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477787/942-405-45-2<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;">us-gaap_DividendsPreferredStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_EarningsPerShareDiluted">
<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 amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period.</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/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 52<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-52<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482635/260-10-55-15<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (e)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-7<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-2<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(27))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-7<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;">us-gaap_EarningsPerShareDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</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_us-gaap_GeneralAndAdministrativeExpense">
<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 aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<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;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_GrossProfit">
<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>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<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;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest">
<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>Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(11))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1<br><br>Reference 11: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(10))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 12: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(15))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<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;">us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_IncomeStatementAbstract">
<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 );">- References</a><div><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;">us-gaap_IncomeStatementAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxExpenseBenefit">
<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>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</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/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 231<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482659/740-20-45-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<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;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_NetIncomeLoss">
<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 portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</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/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-10<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-7<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 34: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<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;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NetIncomeLossAttributableToNoncontrollingInterest">
<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>Amount of Net Income (Loss) attributable to noncontrolling interest.</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/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-6<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 55<br> -Paragraph 4J<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481175/810-10-55-4J<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<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;">us-gaap_NetIncomeLossAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_NetIncomeLossAttributableToParentDiluted">
<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 portion of profit or loss for the period, net of income taxes, which is attributable to the parent, and includes adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions.</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;">us-gaap_NetIncomeLossAttributableToParentDiluted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic">
<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>Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders.</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/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 5<br> -Subparagraph (SAB Topic 6.B)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-5<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-11<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<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;">us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NonoperatingIncomeExpense">
<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 aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NonoperatingIncomeExpenseAbstract">
<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 );">- References</a><div><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;">us-gaap_NonoperatingIncomeExpenseAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingExpenses">
<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>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</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;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_OperatingExpensesAbstract">
<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 );">- References</a><div><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;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<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 net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<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;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest">
<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>Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to noncontrolling interests.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 19<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-19<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -SubTopic 10<br> -Topic 810<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-20<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1A<br> -Subparagraph (c)(3)<br> -SubTopic 10<br> -Topic 810<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1A<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;">us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_OtherNonoperatingIncome">
<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>Amount of income related to nonoperating activities, classified as other.</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/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_OtherNonoperatingIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_OtherNonoperatingIncomeExpense">
<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>Amount of income (expense) related to nonoperating activities, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_OtherNonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_Revenues">
<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>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-40<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>16
<FILENAME>R5.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980698895712">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited) - USD ($)<br></strong></div></th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series A Preferred Stock [Member]</div>
</th>
<th class="th">
<div>Preferred Stock [Member] </div>
<div>Series B Preferred Stock [Member]</div>
</th>
<th class="th"><div>Common Stock [Member]</div></th>
<th class="th"><div>Additional Paid-in Capital [Member]</div></th>
<th class="th"><div>Retained Earnings [Member]</div></th>
<th class="th"><div>Comprehensive Income [Member]</div></th>
<th class="th"><div>AOCI Including Portion Attributable to Noncontrolling Interest [Member]</div></th>
<th class="th"><div>Noncontrolling Interest [Member]</div></th>
<th class="th"><div>Total</div></th>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2023 at Dec. 31, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 161,595<span></span>
</td>
<td class="nump">$ 31,136,120<span></span>
</td>
<td class="num">$ (24,504,395)<span></span>
</td>
<td class="num">$ (33,557)<span></span>
</td>
<td class="nump">$ 6,759,794<span></span>
</td>
<td class="num">$ (924,377)<span></span>
</td>
<td class="nump">$ 5,835,417<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">161,595,511<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">11,170<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">11,230<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">11,230<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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(363,185)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(363,185)<span></span>
</td>
<td class="nump">204,363<span></span>
</td>
<td class="num">(158,822)<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Common stock issued for warrant exercises</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 2,942<span></span>
</td>
<td class="nump">397,058<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">400,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">400,000<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">2,941,177<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities upon exercise of warrant</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">240,258<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">240,258<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">240,258<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_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">804<span></span>
</td>
<td class="nump">804<span></span>
</td>
<td class="nump">773<span></span>
</td>
<td class="nump">1,577<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2023 at Mar. 31, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 164,597<span></span>
</td>
<td class="nump">31,784,606<span></span>
</td>
<td class="num">(24,867,580)<span></span>
</td>
<td class="num">(32,753)<span></span>
</td>
<td class="nump">7,048,901<span></span>
</td>
<td class="num">(719,241)<span></span>
</td>
<td class="nump">6,329,660<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2023</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">164,596,688<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2023 at Dec. 31, 2022</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 161,595<span></span>
</td>
<td class="nump">31,136,120<span></span>
</td>
<td class="num">(24,504,395)<span></span>
</td>
<td class="num">(33,557)<span></span>
</td>
<td class="nump">6,759,794<span></span>
</td>
<td class="num">(924,377)<span></span>
</td>
<td class="nump">5,835,417<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2022</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">161,595,511<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(274,557)<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Common stock issued for warrant exercises</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities upon exercise of warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 975,939<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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2023 at Sep. 30, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 170,232<span></span>
</td>
<td class="nump">34,350,837<span></span>
</td>
<td class="num">(25,960,018)<span></span>
</td>
<td class="num">(33,485)<span></span>
</td>
<td class="nump">8,527,607<span></span>
</td>
<td class="num">(564,771)<span></span>
</td>
<td class="nump">$ 7,962,836<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2023</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">170,231,395<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2023 at Mar. 31, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 164,597<span></span>
</td>
<td class="nump">31,784,606<span></span>
</td>
<td class="num">(24,867,580)<span></span>
</td>
<td class="num">(32,753)<span></span>
</td>
<td class="nump">7,048,901<span></span>
</td>
<td class="num">(719,241)<span></span>
</td>
<td class="nump">6,329,660<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2023</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">164,596,688<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">6,840<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,900<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">6,900<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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(213,945)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(213,945)<span></span>
</td>
<td class="nump">52,301<span></span>
</td>
<td class="num">(161,644)<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_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,527<span></span>
</td>
<td class="nump">1,527<span></span>
</td>
<td class="nump">1,466<span></span>
</td>
<td class="nump">2,993<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2023 at Jun. 30, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 21<span></span>
</td>
<td class="nump">$ 164,657<span></span>
</td>
<td class="nump">31,791,446<span></span>
</td>
<td class="num">(25,081,525)<span></span>
</td>
<td class="num">(31,226)<span></span>
</td>
<td class="nump">6,843,383<span></span>
</td>
<td class="num">(665,474)<span></span>
</td>
<td class="nump">6,177,909<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Jun. 30, 2023</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">164,656,688<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">12,755<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">12,815<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">12,815<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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(62,013)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(62,013)<span></span>
</td>
<td class="nump">107,922<span></span>
</td>
<td class="nump">45,909<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Common stock issued for warrant exercises</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 5,515<span></span>
</td>
<td class="nump">994,485<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,000,000<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">5,514,707<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities upon exercise of warrant</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">735,681<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">735,681<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">735,681<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesShares', window );">[custom:ResolutionOfDerivativeLiabilitiesShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments', window );">Foreign currency translation adjustments</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,259)<span></span>
</td>
<td class="num">(2,259)<span></span>
</td>
<td class="num">(2,169)<span></span>
</td>
<td class="num">(4,428)<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend', window );">Series B Preferred stock issued as dividend</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 10<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">816,470<span></span>
</td>
<td class="num">(816,480)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend', window );">[custom:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend]</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">10,080<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DividendToNonControllingInterest', window );">Dividend to non-controlling interest</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(5,050)<span></span>
</td>
<td class="num">(5,050)<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DividendToNonControllingInterestShares', window );">[custom:DividendToNonControllingInterestShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2023 at Sep. 30, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 170,232<span></span>
</td>
<td class="nump">34,350,837<span></span>
</td>
<td class="num">(25,960,018)<span></span>
</td>
<td class="num">(33,485)<span></span>
</td>
<td class="nump">8,527,607<span></span>
</td>
<td class="num">(564,771)<span></span>
</td>
<td class="nump">7,962,836<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2023</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">170,231,395<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2023 at Dec. 31, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 172,130<span></span>
</td>
<td class="nump">34,360,884<span></span>
</td>
<td class="num">(26,084,133)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">8,423,582<span></span>
</td>
<td class="num">(377,710)<span></span>
</td>
<td class="nump">8,045,872<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2023</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">172,129,630<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 150<span></span>
</td>
<td class="nump">30,915<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">31,065<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">31,065<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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,770<span></span>
</td>
<td class="nump">277,890<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">279,660<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">279,660<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtShares1', window );">[custom:CommonStockIssuedForSettlementOfDebtShares1]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,770,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits', window );">Common stock issued in conjunction with convertible notes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 3,535<span></span>
</td>
<td class="nump">594,242<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">597,777<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">597,777<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits', window );">Stock Issued During Period, Shares, Conversion of Units</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,535,354<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(809,767)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(809,767)<span></span>
</td>
<td class="nump">229,551<span></span>
</td>
<td class="num">(580,216)<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2023 at Mar. 31, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 177,585<span></span>
</td>
<td class="nump">35,263,931<span></span>
</td>
<td class="num">(26,893,900)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">8,522,317<span></span>
</td>
<td class="num">(148,159)<span></span>
</td>
<td class="nump">8,374,158<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2024</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">177,584,984<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2023 at Dec. 31, 2023</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 172,130<span></span>
</td>
<td class="nump">34,360,884<span></span>
</td>
<td class="num">(26,084,133)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">8,423,582<span></span>
</td>
<td class="num">(377,710)<span></span>
</td>
<td class="nump">8,045,872<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Dec. 31, 2023</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">172,129,630<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">279,660<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,317,107)<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Common stock issued for warrant exercises</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,227,273<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">597,777<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">575,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities upon exercise of warrant</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 885,843<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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,064,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">337,083<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2023 at Sep. 30, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 186,176<span></span>
</td>
<td class="nump">37,231,686<span></span>
</td>
<td class="num">(29,825,840)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">7,566,723<span></span>
</td>
<td class="nump">522,575<span></span>
</td>
<td class="nump">$ 8,089,298<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2024</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">186,176,651<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - June 30, 2023 at Mar. 31, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 177,585<span></span>
</td>
<td class="nump">35,263,931<span></span>
</td>
<td class="num">(26,893,900)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">8,522,317<span></span>
</td>
<td class="num">(148,159)<span></span>
</td>
<td class="nump">8,374,158<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Mar. 31, 2024</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">177,584,984<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 150<span></span>
</td>
<td class="nump">46,450<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">46,600<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">46,600<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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,008,152)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(2,008,152)<span></span>
</td>
<td class="nump">44,265<span></span>
</td>
<td class="num">(1,963,887)<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Common stock issued for warrant exercises</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 1,822<span></span>
</td>
<td class="nump">398,178<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">400,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">400,000<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">1,822,216<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities upon exercise of warrant</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">239,323<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">239,323<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">239,323<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesShares', window );">[custom:ResolutionOfDerivativeLiabilitiesShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueAcquisitions', window );">Acquisition of subsidiary</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">475,685<span></span>
</td>
<td class="nump">475,685<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_us-gaap_StockIssuedDuringPeriodSharesAcquisitions', window );">Stock Issued During Period, Shares, Acquisitions</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2023 at Jun. 30, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 179,557<span></span>
</td>
<td class="nump">35,947,882<span></span>
</td>
<td class="num">(28,902,052)<span></span>
</td>
<td class="num">(25,340)<span></span>
</td>
<td class="nump">7,200,088<span></span>
</td>
<td class="nump">371,791<span></span>
</td>
<td class="nump">7,571,879<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Jun. 30, 2024</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">179,557,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Common stock issued for compensation</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 150<span></span>
</td>
<td class="nump">31,670<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">31,820<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">31,820<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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(923,788)<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="num">(923,788)<span></span>
</td>
<td class="nump">150,784<span></span>
</td>
<td class="num">(773,004)<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Common stock issued for warrant exercises</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 3,405<span></span>
</td>
<td class="nump">171,595<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">175,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">175,000<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,405,057<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities upon exercise of warrant</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">646,520<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">646,520<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">646,520<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesShares', window );">[custom:ResolutionOfDerivativeLiabilitiesShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Common stock issued for conversion of debt</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 3,064<span></span>
</td>
<td class="nump">334,019<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">337,083<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">337,083<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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">3,064,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableValue', window );">Common stock payable</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">100,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockPayableShares', window );">[custom:CommonStockPayableShares]</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StockholdersEquity', window );">Balance - September 30, 2023 at Sep. 30, 2024</a></td>
<td class="nump">$ 10<span></span>
</td>
<td class="nump">$ 31<span></span>
</td>
<td class="nump">$ 186,176<span></span>
</td>
<td class="nump">$ 37,231,686<span></span>
</td>
<td class="num">$ (29,825,840)<span></span>
</td>
<td class="num">$ (25,340)<span></span>
</td>
<td class="nump">$ 7,566,723<span></span>
</td>
<td class="nump">$ 522,575<span></span>
</td>
<td class="nump">$ 8,089,298<span></span>
</td>
</tr>
<tr class="rc">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharesIssued', window );">Shares, Issued at Sep. 30, 2024</a></td>
<td class="nump">10,000<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="nump">186,176,651<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CommonStockIssuedForSettlementOfDebtShares1">
<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 );">- References</a><div><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;">IQST_CommonStockIssuedForSettlementOfDebtShares1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_IQST_CommonStockIssuedForSettlementOfDebtValue1">
<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 );">- References</a><div><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;">IQST_CommonStockIssuedForSettlementOfDebtValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_IQST_CommonStockPayableShares">
<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 );">- References</a><div><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;">IQST_CommonStockPayableShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_IQST_CommonStockPayableValue">
<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 );">- References</a><div><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;">IQST_CommonStockPayableValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_IQST_DividendToNonControllingInterest">
<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 );">- References</a><div><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;">IQST_DividendToNonControllingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_IQST_DividendToNonControllingInterestShares">
<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 );">- References</a><div><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;">IQST_DividendToNonControllingInterestShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_IQST_ResolutionOfDerivativeLiabilitiesShares">
<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 );">- References</a><div><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;">IQST_ResolutionOfDerivativeLiabilitiesShares</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_IQST_ResolutionOfDerivativeLiabilitiesValue">
<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 );">- References</a><div><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;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend">
<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 );">- References</a><div><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;">IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend">
<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 );">- References</a><div><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;">IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NetIncomeLoss">
<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 portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</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/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-10<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-7<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 34: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<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;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_SharesIssued">
<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>Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<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;">us-gaap_SharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesAcquisitions">
<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>Number of shares of stock issued during the period pursuant to acquisitions.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodSharesAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
<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>Number of shares issued during the period as a result of the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<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;">us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits">
<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 number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<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;">us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodSharesOther">
<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>Number of shares of stock issued attributable to transactions classified as 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;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<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>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodValueAcquisitions">
<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>Value of stock issued pursuant to acquisitions during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodValueAcquisitions</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities">
<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 gross value of stock issued during the period upon the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_StockIssuedDuringPeriodValueConversionOfUnits">
<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>Value of stock issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodValueConversionOfUnits</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_StockIssuedDuringPeriodValueOther">
<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>Value of shares of stock issued attributable to transactions classified as 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;">us-gaap_StockIssuedDuringPeriodValueOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<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>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_StockholdersEquity">
<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>Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-12<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(6))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 12: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 14: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SAB Topic 4.E)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480418/310-10-S99-2<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;">us-gaap_StockholdersEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments">
<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>Adjustments to temporary equity resulting from foreign currency translation adjustments.</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;">us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>17
<FILENAME>R6.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980700362720">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>Consoolidated Statements of Cash Flows - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM OPERATING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetIncomeLoss', window );">Net loss</a></td>
<td class="num">$ (3,317,107)<span></span>
</td>
<td class="num">$ (274,557)<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_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract', window );"><strong>Adjustments to reconcile net loss to net cash used in operating activities:</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShareBasedCompensation', window );">Stock based compensation</a></td>
<td class="nump">109,485<span></span>
</td>
<td class="nump">30,945<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_us-gaap_ProvisionForDoubtfulAccounts', window );">Bad debt expense</a></td>
<td class="nump">1,801<span></span>
</td>
<td class="nump">1,344<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_us-gaap_DepreciationDepletionAndAmortization', window );">Depreciation and amortization</a></td>
<td class="nump">104,061<span></span>
</td>
<td class="nump">103,246<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_us-gaap_AdjustmentForAmortization', window );">Amortization of debt discount</a></td>
<td class="nump">856,922<span></span>
</td>
<td class="nump">21,404<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_us-gaap_IncreaseDecreaseInDerivativeLiabilities', window );">Change in fair value of derivative liabilities</a></td>
<td class="nump">1,063,789<span></span>
</td>
<td class="num">(381,848)<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_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Loss on settlement of debt</a></td>
<td class="nump">130,197<span></span>
</td>
<td class="text"> <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_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract', window );"><strong>Changes in operating assets and liabilities:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_IncreaseDecreaseInAccountsReceivable', window );">Accounts receivable</a></td>
<td class="nump">11,789,409<span></span>
</td>
<td class="num">(3,422,703)<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_us-gaap_IncreaseDecreaseInInventories', window );">Inventory</a></td>
<td class="num">(3,537)<span></span>
</td>
<td class="num">(997)<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_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets', window );">Prepaid and other assets</a></td>
<td class="num">(434,217)<span></span>
</td>
<td class="num">(1,057,311)<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_us-gaap_IncreaseDecreaseInDueFromRelatedParties', window );">Due from related parties</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">69,948<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_us-gaap_IncreaseDecreaseInAccountsPayableTrade', window );">Accounts payable</a></td>
<td class="num">(8,331,945)<span></span>
</td>
<td class="nump">2,604,856<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_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities', window );">Accrued and other current liabilities</a></td>
<td class="num">(4,495,509)<span></span>
</td>
<td class="nump">1,870,972<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInOperatingActivities', window );">Net cash used in operating activities</a></td>
<td class="num">(2,526,651)<span></span>
</td>
<td class="num">(434,701)<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_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM INVESTING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets', window );">Acquisitions of subsidiary</a></td>
<td class="num">(2,730,121)<span></span>
</td>
<td class="text"> <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_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment', window );">Purchase of property and equipment</a></td>
<td class="num">(134,016)<span></span>
</td>
<td class="num">(164,715)<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_us-gaap_PaymentsToAcquireOtherProductiveAssets', window );">Purchase of intangible assets</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(189,767)<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_us-gaap_PaymentsToFundLongtermLoansToRelatedParties', window );">Advances of loans receivable - related party</a></td>
<td class="num">(119,832)<span></span>
</td>
<td class="text"> <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_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties', window );">Collection of amounts due from related parties</a></td>
<td class="nump">33,602<span></span>
</td>
<td class="nump">13,899<span></span>
</td>
</tr>
<tr class="rou">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInInvestingActivities', window );">Net cash used in investing activities</a></td>
<td class="num">(2,950,367)<span></span>
</td>
<td class="num">(340,583)<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_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract', window );"><strong>&#160;CASH FLOWS FROM FINANCING ACTIVITIES:</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_ProceedsFromOtherDebt', window );">Proceeds from loans payable</a></td>
<td class="nump">2,011,100<span></span>
</td>
<td class="nump">150,000<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_us-gaap_RepaymentsOfOtherDebt', window );">Repayments of loans payable</a></td>
<td class="num">(669,121)<span></span>
</td>
<td class="num">(9,006)<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_us-gaap_IncreaseDecreaseInNotesPayableRelatedParties', window );">Proceeds from loans payable - related parties</a></td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text"> <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_us-gaap_RepaymentsOfRelatedPartyDebt', window );">Repayment of loans payable - related parties</a></td>
<td class="num">(333,378)<span></span>
</td>
<td class="text"> <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_us-gaap_ProceedsFromWarrantExercises', window );">Proceeds from exercise of warrants</a></td>
<td class="nump">575,000<span></span>
</td>
<td class="nump">1,150,000<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_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt', window );">Proceeds from issuance of common stock payable</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="text"> <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_us-gaap_ProceedsFromIssuanceOfMediumTermNotes', window );">Proceeds from convertible notes</a></td>
<td class="nump">3,997,500<span></span>
</td>
<td class="nump">250,000<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_us-gaap_ProceedsFromIssuanceOrSaleOfEquity', window );">Proceeds from common stock purchase option</a></td>
<td class="nump">100,000<span></span>
</td>
<td class="text"> <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_us-gaap_RepaymentsOfConvertibleDebt', window );">Repayment of convertible notes</a></td>
<td class="num">(541,612)<span></span>
</td>
<td class="num">(86,238)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_NetCashProvidedByUsedInFinancingActivities', window );">Net cash provided by financing activities</a></td>
<td class="nump">6,239,489<span></span>
</td>
<td class="nump">1,454,756<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_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Effect of exchange rate changes on cash</a></td>
<td class="text"> <span></span>
</td>
<td class="num">(7,541)<span></span>
</td>
</tr>
<tr class="reu">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect', window );">&#160;Net change in cash</a></td>
<td class="nump">762,471<span></span>
</td>
<td class="nump">671,931<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_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Cash, beginning of period</a></td>
<td class="nump">1,362,668<span></span>
</td>
<td class="nump">1,329,389<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_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents', window );">&#160;Cash, end of period</a></td>
<td class="nump">2,125,139<span></span>
</td>
<td class="nump">2,001,320<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_us-gaap_SupplementalCashFlowInformationAbstract', window );"><strong>&#160;Supplemental cash flow information</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_InterestPaidNet', window );">Cash paid for interest</a></td>
<td class="nump">480,431<span></span>
</td>
<td class="nump">25,941<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_us-gaap_IncomeTaxesPaidNet', window );">Cash paid for taxes</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <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_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract', window );"><strong>&#160;Non-cash transactions:</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_SeriesBPreferredStockIssuedAsDividend', window );">Series B Preferred stock issued as dividend</a></td>
<td class="text"> <span></span>
</td>
<td class="nump">816,480<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Common stock issued in connection with convertible notes</a></td>
<td class="nump">$ 597,777<span></span>
</td>
<td class="text"> <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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Common stock issued for conversion of debt</a></td>
<td class="nump">337,083<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CommonStockIssuedForSettlementOfDebtValue1', window );">Common stock issued for settlement of debt</a></td>
<td class="nump">$ 279,660<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_CashlessWarrantsExercised', window );">Cashless warrant exercised</a></td>
<td class="nump">1,815<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">Resolution of derivative liabilities</a></td>
<td class="nump">885,843<span></span>
</td>
<td class="nump">975,939<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_NotePayableIssuedForAcquisitionOfSubsidiary', window );">Note payable issued for acquisition of subsidiary</a></td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ContingentLiabilityForAcquisitionOfSubsidiary', window );">Contingent liability for acquisition of subsidiary</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_CashlessWarrantsExercised">
<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 );">- References</a><div><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;">IQST_CashlessWarrantsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_IQST_CommonStockIssuedForSettlementOfDebtValue1">
<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 );">- References</a><div><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;">IQST_CommonStockIssuedForSettlementOfDebtValue1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_IQST_ContingentLiabilityForAcquisitionOfSubsidiary">
<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 );">- References</a><div><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;">IQST_ContingentLiabilityForAcquisitionOfSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_IQST_NotePayableIssuedForAcquisitionOfSubsidiary">
<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 );">- References</a><div><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;">IQST_NotePayableIssuedForAcquisitionOfSubsidiary</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_IQST_ResolutionOfDerivativeLiabilitiesValue">
<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 );">- References</a><div><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;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_IQST_SeriesBPreferredStockIssuedAsDividend">
<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 );">- References</a><div><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;">IQST_SeriesBPreferredStockIssuedAsDividend</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_AdjustmentForAmortization">
<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 aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_AdjustmentForAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract">
<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 );">- References</a><div><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;">us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets">
<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>Amount of tangible and intangible assets included as part of consideration transferred in asset acquisition, classified as other. Excludes cash.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480060/805-50-25-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 30<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480027/805-50-30-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 30<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480027/805-50-30-2<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;">us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<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>Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</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/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-4<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;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect">
<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>Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -SubTopic 230<br> -Topic 830<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477401/830-230-45-1<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;">us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract">
<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 );">- References</a><div><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;">us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1">
<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>Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481435/852-10-45-9<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;">us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_DepreciationDepletionAndAmortization">
<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 aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<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;">us-gaap_DepreciationDepletionAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents">
<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>Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</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/disclosureRef<br> -Topic 830<br> -SubTopic 230<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477401/830-230-45-1<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;">us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_IncomeTaxesPaidNet">
<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>Amount, after refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax.</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/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2A<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 23<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-23<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-22<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2<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;">us-gaap_IncomeTaxesPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_IncreaseDecreaseInAccountsPayableTrade">
<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>Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInAccountsPayableTrade</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_IncreaseDecreaseInAccountsReceivable">
<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 increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInAccountsReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_IncreaseDecreaseInDerivativeLiabilities">
<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 increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInDerivativeLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_IncreaseDecreaseInDueFromRelatedParties">
<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 increase (decrease) during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInDueFromRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_IncreaseDecreaseInInventories">
<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 increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInInventories</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_IncreaseDecreaseInNotesPayableRelatedParties">
<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 increase (decrease) during the reporting period in the amount owed by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInNotesPayableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_IncreaseDecreaseInOperatingCapitalAbstract">
<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 );">- References</a><div><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;">us-gaap_IncreaseDecreaseInOperatingCapitalAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInOtherAccruedLiabilities">
<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 increase (decrease) during the reporting period in other expenses incurred but not yet paid.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInOtherAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets">
<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>Amount of increase (decrease) in prepaid expenses, and assets classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_InterestPaidNet">
<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>Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount.</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/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-17<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2<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;">us-gaap_InterestPaidNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NetCashProvidedByUsedInFinancingActivities">
<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>Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit.</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/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<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;">us-gaap_NetCashProvidedByUsedInFinancingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract">
<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 );">- References</a><div><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;">us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInInvestingActivities">
<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>Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets.</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/disclosureRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<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;">us-gaap_NetCashProvidedByUsedInInvestingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract">
<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 );">- References</a><div><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;">us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetCashProvidedByUsedInOperatingActivities">
<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>Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-24<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<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;">us-gaap_NetCashProvidedByUsedInOperatingActivities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</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_us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract">
<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 );">- References</a><div><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;">us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NetIncomeLoss">
<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 portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</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/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-10<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-7<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 34: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<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;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_PaymentsToAcquireOtherProductiveAssets">
<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>Amount of cash outflow for the purchase of or improvements to tangible or intangible assets, used to produce goods or deliver services, classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13<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;">us-gaap_PaymentsToAcquireOtherProductiveAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_PaymentsToAcquirePropertyPlantAndEquipment">
<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 cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13<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;">us-gaap_PaymentsToAcquirePropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_PaymentsToFundLongtermLoansToRelatedParties">
<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 cash outflow associated with extending a long-term loan to a related party. Alternate caption: Payments for Advances to Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13<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;">us-gaap_PaymentsToFundLongtermLoansToRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_ProceedsFromIssuanceOfMediumTermNotes">
<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 cash inflow from a debt funding received on a regular basis with maturities ranging from 5-10 years.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<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;">us-gaap_ProceedsFromIssuanceOfMediumTermNotes</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt">
<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>Amount of cash inflow from issuance of long-term debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<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;">us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_ProceedsFromIssuanceOrSaleOfEquity">
<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 cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<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;">us-gaap_ProceedsFromIssuanceOrSaleOfEquity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_ProceedsFromOtherDebt">
<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>Amount of cash inflow from debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<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;">us-gaap_ProceedsFromOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties">
<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 cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from (Payments for) Advances to Affiliates.</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;">us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_ProceedsFromWarrantExercises">
<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 cash inflow associated with the amount received from holders exercising their stock warrants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<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;">us-gaap_ProceedsFromWarrantExercises</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_ProvisionForDoubtfulAccounts">
<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>Amount of expense (reversal of expense) for expected credit loss on accounts receivable.</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/disclosureRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_ProvisionForDoubtfulAccounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_RepaymentsOfConvertibleDebt">
<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 cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<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;">us-gaap_RepaymentsOfConvertibleDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_RepaymentsOfOtherDebt">
<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>Amount of cash outflow for the payment of debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<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;">us-gaap_RepaymentsOfOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_RepaymentsOfRelatedPartyDebt">
<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 cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<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;">us-gaap_RepaymentsOfRelatedPartyDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_ShareBasedCompensation">
<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>Amount of noncash expense for share-based payment arrangement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_ShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_StockIssuedDuringPeriodSharesOther">
<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>Number of shares of stock issued attributable to transactions classified as 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;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities">
<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 gross value of stock issued during the period upon the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_SupplementalCashFlowInformationAbstract">
<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 );">- References</a><div><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;">us-gaap_SupplementalCashFlowInformationAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>18
<FILENAME>R7.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980707489648">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [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_us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock', window );">NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zeRmvdKiRCkb" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zu1tE7h8zfg3" style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white"><b><i>Organization
and Operations</i></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">iQSTEL Inc.
(&#8220;iQSTEL&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State
of&#160;<span id="xdx_90A_edei--EntityIncorporationStateCountryCode_c20240101__20240930_zyCwf352nR68">Nevada</span>&#160;on&#160;<span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_c20240101__20240930_zjd5qp95eiq">June 24, 2011</span>&#160;under the name of B-Maven Inc. The Company changed its name to PureSnax International,
Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World&#160;</span>with over 400&#160;<span style="background-color: white">active interconnection agreements with mobile companies,
fixed line companies and other wholesale carriers.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company
is a technology company with presence in 20 countries and over 100 employees that is offering leading-edge services through its four business
divisions.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Telecom
Division, which represents the majority of current operations and which also represents the source for all of the Company&#8217;s revenues,
offers VoIP, SMS, proprietary Internet of Things (IoT) solutions (www.iotsmartgas.com and www.iotsmarttank.com), and international fiber-optic
connectivity through its subsidiaries: Etelix.com USA, LLC, SwissLink Carrier AG, Smartbiz Telecom LLC, Whisl Telecom LLC, IoT Labs, LLC,
QGlobal SMS, LLC, and QXTEL LIMITED.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">Also under the
Telecom Division, the Company&#8217;s developing BlockChain Platform Business Line offers our proprietary Mobile Number Portability Application
(MNPA) to serve the in-country portability needs through its subsidiary, itsBchain, LLC.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing Fintech Business Line offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account (No SSN Needed), Mobile App/Wallet
(Remittances, Mobile Top Up). The Company&#8217;s Fintech subsidiary, Global Money One Inc., is to provide immigrants access to reliable
financial services that makes it easier to manage their money and stay connected with their families back home.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing Electric Vehicle (EV) Business Line offers electric motorcycles for work and recreational use in the USA, Spain, Portugal,
Panama, Colombia, and Venezuela. EVOSS is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in
the family.&#160;</span></p>

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

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing&#160;</span>Artificial Intelligence (AI)-Enhanced Metaverse Division offers a white-label solution designed specifically for
corporations, businesses, and the telecommunications industry. Delivering a full suite of immersive content services, creating a comprehensive
virtual experience that can be accessed through the Web or our proprietary mobile apps.</p>

<p id="xdx_850_zGRfczeqJDNf" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock">
<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 entire disclosure for the general note to the financial statements for the reporting entity which may include, descriptions of the basis of presentation, business description, significant accounting policies, consolidations, reclassifications, new pronouncements not yet adopted and changes in accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/235/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/275/tableOfContent<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/810/tableOfContent<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 250<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/250/tableOfContent<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;">us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>19
<FILENAME>R8.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706555296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [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_us-gaap_SignificantAccountingPoliciesTextBlock', window );">NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</a></td>
<td class="text"><p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zna7ZVIghW9b" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zVqJWhtINcd2" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The accompanying unaudited consolidated financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim
financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission
(&#8220;SEC&#8221;). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted
in the United States of America (&#8220;GAAP&#8221;) for annual financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In the opinion of the Company&#8217;s management,
the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary (consisting only of normal
recurring accruals) to present the financial position of the Company as of September 30, 2024 and the results of operations and cash
flows for the periods presented. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative
of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read
in conjunction with the financial statements and related notes thereto included in the Company&#8217;s Annual Report on Form 10-K for
the year ended December 31, 2023 filed with the SEC on April 1, 2024.</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_84D_eus-gaap--Reclassifications_zhMBzSZW75fg" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Reclassification</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Certain accounts from prior periods have been
reclassified to conform to the current period presentation.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zGMcl9sIjPp6" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The consolidated financial statements of the
Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier
AG (&#8220;Swisslink&#8221;), ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT
Labs&#8221;), Global Money One Inc (&#8220;Global Money One&#8221;), Whisl Telecom LLC (&#8220;Whisl&#8221;), Smartbiz Telecom LLC (&#8220;Smartbiz&#8221;)
and QXTEL LIMITED (&#8220;QXTEL&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_84C_eus-gaap--UseOfEstimates_ziQZix3ncg3e" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The preparation of the consolidated financial
statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_84D_eus-gaap--BusinessCombinationsPolicy_zKokvpipzmHd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;&#160;</p>

<p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUXeIFki1gTd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Foreign Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company translates its foreign operations
to U.S. dollars in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The functional currency and reporting currency
of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz, Global Money One and QXTEL is the U.S. dollar, while SwissLink&#8217;s functional
currency was the Swiss Franc (&#8220;CHF&#8221;). As of January 1, 2024, we changed the functional currency of SwissLink from their respective
local currency to the US dollar. The change in functional currency is due to increased exposure to the US dollar as a result of a change
in facts and circumstances in the primary economic environment in which this subsidiary operates. The effects of the change in functional
currency were not significant to our consolidated financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zzMuORPi0q72" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had&#160;<span id="xdx_903_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20240930_zID2XwWSIh9c">$2,125,139</span>&#160;and&#160;<span id="xdx_907_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20231231_zt8PkJkgVMQ6">$1,362,668</span>&#160;in cash and&#160;cash equivalents at September 30, 2024 and December 31, 2023, respectively.</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zINtlGFImHxl" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company estimates expected credit losses related to accounts receivable balances based on a review of available and relevant
information including current economic conditions, projected economic conditions, historical loss experience, account aging, and other
factors that could affect collectability.&#160;During the nine months ended September 30, 2024 and 2023, the Company recorded bad debt
expense of&#160;<span id="xdx_90E_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zvTtQ34buWYd">$1,801</span>&#160;and&#160;<span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20230101__20230930_zlk79rRpL8yc">$1,344</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>&#160;</i></b></p>

<p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_zhjO4v0m5wG8" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number
of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from
the computation of diluted net loss per share as the result was anti-dilutive for the nine months ended September 30, 2024 and 2023.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zftikNS0ZFQ3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company
places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with
a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">During the nine months ended September 30, 2024,
22 customers represented&#160;<span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--TwentyTwoCustomersMember_z9fdRjTOVHsk">87.7%</span>&#160;of our revenue compared to 11 customers representing&#160;<span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--ElevenCustomersMember_zP7Mebz61hK7">87.8%</span>&#160;of our revenue for the nine
months ended September 30, 2023. For the nine months ended September 30, 2024 and 2023,&#160;<span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zBRPQB0ToDfg">38.3%</span>&#160;and&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zSOgA0VdgNq2">54.8%</span>&#160;of the revenue
comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zAme4ETEV90b" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 1</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 1 applies to assets or liabilities for
which there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 2</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 2 applies to assets or liabilities for
which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets
or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent
transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally
from, or corroborated by, observable market data.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 3</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 3 applies to assets or liabilities for
which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets
or liabilities.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The carrying values of our financial instruments,
including, cash; accounts receivable; deposit for acquisition, prepaid and other current assets; accounts payable; accrued liabilities
and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these
financial instruments.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Transactions involving related parties cannot
be presumed to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not
exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is not,
however, practical to determine the fair value of amounts due to related parties due to their related party nature.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zSuLLjCuuvDj" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zVSeCWZfnuog" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In November 2023, the Financial Accounting Standards
Board ("FASB") issued Accounting Standards Update ("ASU")&#160;No.&#160;2023-07, "<i>Segment Reporting&#160;(Topic
280): Improvements to Reportable Segment Disclosures</i>" which allows disclosure of one or more measures of segment profit or loss
used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires enhanced
disclosures of significant segment expenses and other segment items, as well as incremental qualitative disclosures on both an annual
and interim basis. This guidance is effective for annual reporting periods beginning after December 15, 2023, and interim reporting periods
after December 15, 2024. Early adoption is permitted and retrospective application is required for all periods presented. The Company
is currently evaluating the impact of adopting this guidance on its Consolidated Financial Statements and disclosures included within
Notes to Consolidated Financial Statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In December 2023, the FASB issued ASU No. 2023-09,
&#8220;<i>Income Taxes (Topic 740): Improvements to Income Tax Disclosures</i>&#8221; which requires enhanced disclosures, including specific
categories and disaggregation of information in the effective tax rate reconciliation, disaggregated information related to income taxes
paid, income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing
operations. This guidance is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted and
should be applied on a prospective basis; however, retrospective application is permitted. The Company is currently evaluating the impact
of adopting this guidance on its Consolidated Financial Statements and disclosures included within Notes to Consolidated Financial Statements.</p>

<p id="xdx_858_z9BtsC30exL3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SignificantAccountingPoliciesTextBlock">
<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 entire disclosure for all significant accounting policies of the reporting entity.</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/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/235/tableOfContent<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;">us-gaap_SignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>20
<FILENAME>R9.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706385232">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 3 - GOING CONCERN<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract', window );"><strong>Organization, Consolidation and Presentation of Financial Statements [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_us-gaap_SubstantialDoubtAboutGoingConcernTextBlock', window );">NOTE 3 - GOING CONCERN</a></td>
<td class="text"><p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z95anaukQSu" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 3 - GOING CONCERN</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company's consolidated financial statements
have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#8217;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The ability of the Company to continue
as a going concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">During
the next year, the Company's foreseeable cash requirements will relate to continual development of the operations of its business, maintaining
its good standing in the industry and continuing its marketing efforts. The Company may experience a cash shortfall and be required to
raise additional capital.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Historically, the Company has financed its operations
through private placements, Regulation A offerings, related party loans, convertible notes, and unsecured debt. Management may raise additional
capital through future public or private offerings of the Company's stock or through loans from private investors, although there can
be no assurance that it will be able to obtain such financing. The Company's failure to do so could have a material and adverse effect
upon its operations and its stockholders.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract">
<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 );">- References</a><div><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;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubstantialDoubtAboutGoingConcernTextBlock">
<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 entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/205-40/tableOfContent<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;">us-gaap_SubstantialDoubtAboutGoingConcernTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>21
<FILENAME>R10.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706556768">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination, Asset Acquisition, and Joint Venture Formation [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_us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock', window );">NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zXyYxAXlaj1i" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 4 &#8211;&#160;PREPAID AND OTHER CURRENT
ASSETS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Prepaid and other current assets at September
30, 2024 and December 31, 2023 consisted of the following:</p>

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--OtherCurrentAssetsTextBlock_z0NAb6lkjoik" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240930_zNHge7xDPraf">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20231231_zacS7ICVXSte">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_zKmFOSigbbRf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">127,569</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">312,116</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPEAOAzWTb_zlH29Ic7Eykl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,203,450</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">738,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AdvancesOnInventoryPurchases_iI_maPEAOAzWTb_zL0I98uvN3Q" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Advance payment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeTaxReceivable_iI_maPEAOAzWTb_zn5jp5YGhwI8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">52,294</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">428</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maPEAOAzWTb_z8shntgMi3zh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Deposit for acquisition of asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">357,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">357,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--SecurityDeposit_iI_maPEAOAzWTb_z04nZupKR0oa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Security deposit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">128,703</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_mtPEAOAzWTb_zo79S3wbAaff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid
    expenses and other current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,890,516</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,449,094</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<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 );">- References</a><div><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;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock">
<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>Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<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;">us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>22
<FILENAME>R11.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706700560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PROPERTY AND EQUIPMENT<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [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_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock', window );">NOTE 5 &#8211; PROPERTY AND EQUIPMENT</a></td>
<td class="text"><p id="xdx_803_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zNBF7otQRWT4" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>&#160;NOTE
5 &#8211;&#160;PROPERTY AND EQUIPMENT</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Property and equipment at September 30,
2024 and December 31, 2023 consisted of the following:</p>

<table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zrSSOPfzNEi3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20240930_zogavMsbUMYj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20231231_ztXI5RFpkCm6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zp52rvQdA0Oh">709,417</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zfOvhjLYhTo">386,700</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z5uV48Q1Gh7l">676,403</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zxhVZNwRpyO">836,840</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z8aJG8h0Lnuh">152,671</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zGlYtjNPLePb">99,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_zerYHt53kCXh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,538,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,323,432</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zHb1VLd6b4Yi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(959,757</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(800,435</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_zqMDirCyJz7j" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">578,734</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">522,997</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Depreciation expense for the nine months ended
September 30, 2024 and 2023 amounted to&#160;<span id="xdx_90C_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240930_zxDDgKGdmuYg">$104,061</span>&#160;and&#160;<span id="xdx_902_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230930_zoR2KzUKu1">$103,246</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<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 );">- References</a><div><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;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock">
<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 entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/360/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -SubTopic 360<br> -Topic 958<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477798/958-360-50-7<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;">us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>23
<FILENAME>R12.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980711722656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211;LOANS PAYABLE<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [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_us-gaap_DebtDisclosureTextBlock', window );">NOTE 6 &#8211;LOANS PAYABLE</a></td>
<td class="text"><p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zm5I2mgpkK1g" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b>NOTE 6 &#8211;LOANS PAYABLE</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Loans payable at September 30, 2024 and December
31, 2023 consisted of the following:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfLoansPayableTextBlock_zXffxwVXPmrd" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 20%; padding-left: 5.4pt">Martus</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyxFS27UHIH3">103,738</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zO2614H8cvsj">103,738</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQPweWn2gPW5">October 23, 2018</span> and due on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zzi5yGeluZph">January 2, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zLUnef5o6kik">5.0</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zMyrpLlVWDD3">80,019</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zesGuWrHRgs7">99,099</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfVuLyGZ3aze">April 1, 2020</span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zaRC44t8burl">March 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zpXS8Kieqj1h">0.0</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zz9FWEnPYd7e"><span style="-sec-ix-hidden: xdx2ixbrl1098">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zOrNgeWAqr4e">165,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zn2hE2O65V9e">April 4, 2023</span> and due on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_z4acLiuKtCY1">April 4, 2024</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zd6Wk86V4kI8">24.0</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zuwcrXMydxX8">217,391</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zmVSwqJt58y2"><span style="-sec-ix-hidden: xdx2ixbrl1104">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z8ZmBHmIL3Cc">June 11, 2024</span> and due on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zVW15voViJ5j">June 11, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zd1AqnOHkn23">2.0</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable - acquisition of QXTEL</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znMaR6TgMWci">1,500,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwcpz71LlAs6"><span style="-sec-ix-hidden: xdx2ixbrl1109">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zddr3kv1uJJ6">April 1, 2024</span> and due on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zIijFHfdL3T2">June 30, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zMu4AHACJp72">4.89</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zhWl9pyWkLx7">271,739</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zA1hhqyO1Xri"><span style="-sec-ix-hidden: xdx2ixbrl1114">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90D_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4tBkFmNBXX9">July 16, 2024</span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zKCpH6ZrGGVb">July 16, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zcUulX8z2Oed">2.0</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z0GfxJq5Ifq6">271,739</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUplKkJ7FSX8"><span style="-sec-ix-hidden: xdx2ixbrl1119">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zsBM4rLEuK2">July 31, 2024</span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zXYI2rsiIPF7">July 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z2rxTBl8OLm1">2.0</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zWqPVhf08dji">190,217</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrklQ773SIjj"><span style="-sec-ix-hidden: xdx2ixbrl1124">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrtKLdEZAsVc">September 23, 2024</span> and due on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zeOcsKhxa9yj">September 23, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zlDp36PN3WB4">2.0</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Future receipts loan</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_znQLcS7hK5ke">891,650</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_ztL6KH1En2Ak"><span style="-sec-ix-hidden: xdx2ixbrl1129">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Loan was issued <span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zyBBsDvD54o1">September 9, 2024</span> and due in August 2025</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
                                            rate <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zDcuDehfpuBi">92.2</span><sup></sup></span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%<sup>(1)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930_z35fmkv3DTZ2">3,526,493</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231_zjEZ02Nqc3Ge">367,837</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240930_zJ7FCGFBjPAa">294,484</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20231231_zcND3IOi54Ra">3,750</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebt_iI_pp0p0_c20240930_zvJQLifuqyj6">3,232,009</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebt_pp0p0_c20231231_zmWGfBiq9zn5">364,087</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20240930_z8dz0wCIXtx1">3,232,009</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20231231_zDQz183PGLI8">264,988</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20240930_zDGJSzk9ptjj"><span style="-sec-ix-hidden: xdx2ixbrl1140">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20231231_zPLabdPCqma9">99,099</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 94%; margin-right: auto">
  <tr style="vertical-align: bottom">
    <td style="text-align: left; vertical-align: top; width: 2%">(1) </td>
    <td style="width: 98%">The purchase price is&#160;<span id="xdx_904_eus-gaap--DebtInstrumentRepurchaseAmount_iI_pp0p0_c20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zweLAJi36dqe">$665,000</span>, net of financing fee of&#160;<span id="xdx_90C_eus-gaap--DebtInstrumentUnusedBorrowingCapacityFee_pp0p0_c20230423__20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zLPw0VVgCNpl">$13,425</span>, and the amount to be paid is&#160;<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zzofeOWGUSwc">$651,575</span>. The monthly payment amount is&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20230423__20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zF2Os7UO8H7c">$81,009</span>.</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; vertical-align: top">(2) </td>
    <td>monthly interest rate.</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024
and 2023, the Company repaid the principal amount of&#160;<span id="xdx_90A_eus-gaap--RepaymentsOfOtherDebt_c20240101__20240930_zTBBJdien8R1">$669,121</span>&#160;and&#160;<span id="xdx_90C_eus-gaap--RepaymentsOfOtherDebt_c20230101__20230930_zgJ0WgXnlOsh">$9,006</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024,
the Company settled 2 loans as follows:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 35pt"></td><td style="width: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
                                            amount and accrued interest of a note payable issued in April 2023 by issuing&#160;<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--SettlementOfNotePayableMember_z9ZueSEmKve9">1,770,000</span>&#160;shares
                                            of common stock. As a result, the Company recorded a loss on settlement of debt of&#160;<span id="xdx_90E_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_iN_di_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--StockIssuanceForSettlementOfDebtOneMember_zXUAcpHIVmej">$102,660</span>.</span></td>
    <td style="width: 10pt">&#160;</td></tr>
<tr style="vertical-align: top">
<td style="width: 30pt"></td><td style="width: 10pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Principal
                                            amount of future receipts loan issued in April 2024 by early settlement. As a result, the
                                            Company recorded a loss on settlement of debt of <span id="xdx_908_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_iN_di_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--StockIssuanceForSettlementOfDebtTwoMember_z4xBPeOrzwLi">$27,537</span>.</span></td><td style="width: 10pt">&#160;</td></tr>
					    </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Loans payable - related parties at September
30, 2024 and December 31, 2023 consisted of the following:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zfGbampWtdh5" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zOHd9ADNc0b2">21,606</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zeaVr2sq2tVk">21,606</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37%; text-align: left; padding-left: 5.4pt"><span id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zKaUQ1w6fkFe">Note is due on demand</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zptXSpp98Jyj">0</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_znVxImtTpoL9">237,841</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zQnLzJW72Rag">237,841</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zXse5gBxefml">Note is due on demand</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zxfh42cCzNk9">5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Minority Shareholder of QXTEL</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zgHbRiKiOpVa">666,622</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayable_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zeb9RcyrJHOk"><span style="-sec-ix-hidden: xdx2ixbrl1162">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note is due on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zE9JqZwfq9fh">October 1, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zKgpEODWLfr1">4.89</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20240930_zDY0pR92AQdl">926,069</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_pp0p0_c20231231_zPbql98gBD36">259,447</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20240930_zMcAgpIBzIua">926,069</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20231231_zXTyFosbFQO">259,447</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermLoansPayable_pp0p0_c20240930_zgnKC5nBpAg4"><span style="-sec-ix-hidden: xdx2ixbrl1169">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermLoansPayable_pp0p0_c20231231_zz1DL7dkmUt"><span style="-sec-ix-hidden: xdx2ixbrl1170">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024
and 2023, the Company recorded interest expense of&#160;<span id="xdx_905_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zdrGyRTSkgIk">$121,806</span>&#160;and&#160;<span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zdASDPKWcDsa">$22,417</span>, respectively,&#160;and recognized amortization
of discount, included in interest expense, of&#160;<span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zyvD0gKU7rNj">$163,406</span>&#160;and&#160;<span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNITJQR0qCw7">$7,406</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureAbstract">
<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 );">- References</a><div><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;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtDisclosureTextBlock">
<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 entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants.</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/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481544/470-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481544/470-10-50-6<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 405<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477092/405-40-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 405<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477092/405-40-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 405<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477092/405-40-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 405<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477092/405-40-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 405<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477092/405-40-50-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/470/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1C<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1C<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1I<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1I<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;">us-gaap_DebtDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>24
<FILENAME>R13.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980708120512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 - CONVERTIBLE NOTES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_IQST_DisclosureNote7ConvertibleNotesAbstract', window );"><strong>Note 7 - Convertible Notes</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ConvertibleDebtPoliciesTextBlock', window );">NOTE 7 - CONVERTIBLE NOTES</a></td>
<td class="text"><p id="xdx_80C_ecustom--ConvertibleDebtPoliciesTextBlock_zZQXHJbMBaS2" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 7 - CONVERTIBLE NOTES</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Convertible notes at September 30, 2024
and December 31, 2023 consisted of the following:</p>

<table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ConvertibleDebtTableTextBlock_zh8X1CnwGJKh" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20240930_zSw0zKWsBnBg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20231231_zdVBH46EAmy1">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Issued in fiscal year 2023</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zjcZvJUe5SCh" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">28,193</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zosOUFI5yAzj" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">369,044</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Issued in fiscal year 2024</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zFhYpfIYmGCg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,011,775</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zSI2RCymI5lk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1182">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ConvertibleNotesPayable_iI_zHMEqjRoYHl5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,039,968</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">369,044</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember_z7foIchLlj83" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(490,022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(39,012</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zHs7iVyk4Rd6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,549,946</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">330,032</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zjoVpWKxLHik" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: current portion of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,549,946</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">330,032</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--ConvertibleLongTermNotesPayable_iI_zMucD13cCre5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1196">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1197">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024
and 2023, the Company recorded interest expense of <span id="xdx_903_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z5IL6dwTLIjc">$555,092</span> and <span id="xdx_907_eus-gaap--InterestExpense_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zw4kjCzdczWi">$13,668</span>, respectively, and recognized amortization of discount, included
in interest expense, of <span id="xdx_90A_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zSY7Lkg8hf81">$693,516</span> and <span id="xdx_905_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z7tM6Fc4VHcd">$13,904</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Issued in fiscal year 2023</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the year ended December 31, 2023, the
Company borrowed&#160;<span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zR1KBYxucwqk">$284,760</span>&#160;and&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_z1zJsPwwAxm2">$256,760</span>&#160;from a third party totaling&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_ze0WVIZWy8zj">$541,520</span>, which includes original issue discount
and financing costs of&#160;<span id="xdx_90E_eus-gaap--InterestOnConvertibleDebtNetOfTax_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_zmh7Nak4Wedc">$66,520</span>. The notes are due on&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zZe2au3VH4fj">June 1, 2024</span>&#160;and&#160;<span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_z6sMCFCs9iGf">October 15, 2024</span>, and <span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateTerms_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_zagLadTejAv2">a one-time interest charge
of&#160;12%&#160;shall be applied</span>.&#160;Accrued, unpaid interest and outstanding principal shall be paid in 10 payments each in the amount
of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_pp2p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zEp4TBb2B2gj">$31,893</span>&#160;and&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp2p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_zFetE2yNBEIb">$28,757</span>&#160;beginning on July 16, 2023 and January 15, 2024, respectively.&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_zmXpvhysYJm3">The notes are convertible
at the option of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading
price of Company&#8217;s common stock during the 10 trading days prior to the conversion date</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Issued in fiscal year 2024</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On January 24, 2024, we entered into a securities
purchase agreement (the &#8220;SPA&#8221;) with M2B Funding Corp., a Florida corporation, for it to purchase up to the principal amount
of&#160;<span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zNrd93rxJEo2">$3,888,889</span>&#160;in secured convertible promissory notes (the &#8220;Notes&#8221;) for an aggregate purchase price of&#160;<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zZtIjcPvsST3">$3,500,000</span>&#160;(the
&#8220;Purchase Price&#8221;), which Notes are convertible into shares (&#8220;Conversion Shares&#8221;) of our common stock with an initial
conversion price of&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zqAIGiOIEHXh">$0.11</span>&#160;per share.&#160;<span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zMKLo4fh7vnh">Each noteholder shall receive shares of common stock (&#8220;Kicker Shares&#8221;)
in an amount equal to ten percent of the principal amount of any Note issued divided by $0.11</span>. The Notes are secured by all of our assets
under a Security Agreement signed with the SPA.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The initial tranche was executed in January 2024
for&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zuIQBzY2fuXd">$2,222,222</span>&#160;in face value of Notes and&#160;<span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zx2E28LFLl3j">2,020,200</span>&#160;Kicker Shares, with an original issue discount of&#160;<span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zR3SVrcxCeQ7">$222,222</span>;
second and third tranches were executed in March 2024 for&#160;<span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zc9LzVLz5bF4">$1,111,111</span>&#160;and&#160;<span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_z1l3YLzGW3H8">$555,556</span>, respectively, in face value of Notes
and&#160;<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240301__20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zsWrIVkPdSg2">1,010,101</span>&#160;and&#160;<span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240301__20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zeiQ42NfOHJ">505,051</span>&#160;Kicker Shares, with an original issue discount of&#160;<span id="xdx_90C_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zWbroTSHaVf5">$111,111</span>&#160;and&#160;<span id="xdx_903_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zcLZSNRw9Yuf">$55,556</span>, respectively.
Each&#160;<span id="xdx_909_eus-gaap--DebtInstrumentTerm_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zZ3HYMspSU2b">one year</span>&#160;note bears interest at&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zW4hCwNdNYy">18%</span>&#160;per annum.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Additionally, during the nine months ended September
30, 2024, the Company borrowed amounts from a third party totaling&#160;<span id="xdx_906_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zMIKatrzfdri">$665,360</span>, which includes original issue discount and financing
costs of&#160;<span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zHIezIh1YMhf">$105,360</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfShortTermDebtTextBlock_zLDYHNoKIxh3" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="text-align: center"><b>Principal</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Issuance</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Maturity</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Interest</b></td><td><b>&#160;</b></td>
    <td style="text-align: center"><b>Payment</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>amount</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>date</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>date</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>rate</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>schedule</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zZaFdwoxB8k">146,900</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zpifskQYFmo7">March 7, 2024</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zHzuJX57Guje">January
                                            15, 2025</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zbvOjxbPdhgc">12</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 38%; text-align: left; padding-left: 5.4pt"><span id="xdx_90C_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zJs4VV0qdBna">10 payments</span> each in the amount of <span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zogn8yP9yAZi">$16,453</span> beginning on <span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zCADixaNRal4">April 15, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zJ6oeOrNEl6k">177,100</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z9mkrmhcZUBe">March 7, 2024</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z77Fkfsjb2W7">January 15, 2025</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z3d4797R09Ze">14</span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zdT18b64iOq8">5 payments</span>, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zAkJyTgVjt98">$100,947</span>&#160;and four payments of&#160;<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoFourPaymentsMember_ziiUo16xk3Ul">$25,237</span>, beginning in September 2024</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zEd43dWHWDf9">179,400</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240710__20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zTQIHHVW17Q6">July 10, 2024</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250430__20250430__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zIcksO8XPP8h">April 30, 2025</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zUogwd8Y414c">14</span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zHzUwIp6mNjb">9 payments</span> each in the amount of <span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zGgSzoNXMJ18">$22,724</span> beginning on <span id="xdx_900_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zqYUQ8HdAtJa">August 30, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zbpyeIW47eLg">151,960</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_z78hPpYjIK07">September 16, 2024</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zx8p30AvoG35">July 15, 2025</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zKygpSdsxSJ8">14</span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_900_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_z3PyqF2etbH2">5 payments</span>, one payment of&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanOnePaymentMember_zjwmTNCF5gUf">$86,617</span>&#160;and four payments of&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_zNVqgkpoyvL8">$21,654</span>, beginning in March 2025</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_zT8wyVkNSheb">The notes are convertible at the option
of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading price of Company&#8217;s
common stock during the 10 trading days prior to the conversion date.</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Conversion</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the&#160;nine months ended September
30, 2024, the Company converted notes with principal amounts of&#160;<span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240101__20240930_zyFBWH8wfX0i">$333,333</span> and conversion fee of <span id="xdx_902_ecustom--DebtConversionConvertedInstrumentFee_c20240101__20240930_zF7hsEhdAGb">$3,750</span>&#160;into&#160;<span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240101__20240930_z1halgf7JaKd">3,064,394</span>&#160;shares
of common stock.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ConvertibleDebtPoliciesTextBlock">
<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 );">- References</a><div><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;">IQST_ConvertibleDebtPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_IQST_DisclosureNote7ConvertibleNotesAbstract">
<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 );">- References</a><div><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;">IQST_DisclosureNote7ConvertibleNotesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>25
<FILENAME>R14.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980711722656">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_EquityAbstract', window );"><strong>Equity [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_us-gaap_StockholdersEquityNoteDisclosureTextBlock', window );">NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY</a></td>
<td class="text"><p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z2uzuD48lvmi" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 8 &#8211;&#160;STOCKHOLDERS&#8217; EQUITY</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Common Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company&#8217;s authorized capital consists
of&#160;<span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20231231_zpct8AMz0pDg">300,000,000</span>&#160;shares of common stock with a par value of&#160;<span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20231231_zuFT2c4Izct7">$0.001</span>&#160;per share.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024,
the Company issued&#160;<span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240930_zuE4Dts9g38b">14,047,021</span>&#160;shares of common stock, valued at fair market value on issuance as follows:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zRFmZDZMRJah">450,000</span> shares for compensation to our directors valued at <span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zxKQA4OKDRGk">$109,485</span>;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementIssuanceMember_zY4x7WPO7P9h">1,770,000</span> shares for settlement of debt valued at <span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementIssuanceMember_zXgYI7TmrVOc">$279,660</span>;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConvertibleNotesIssuanceMember_zi3QMsYrzVXl">3,535,354</span> shares in conjunction with convertible notes valued at <span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConvertibleNotesIssuanceMember_zUWeT9kEwdsg">$597,777</span>;</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPpm6nIh8zHc">5,227,273</span> shares for exercise of warrants for <span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpLqIyRyY6uh">$575,000</span>; and</span></td></tr></table>

<table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"><tr style="vertical-align: top">
<td style="width: 0.5in"></td><td style="width: 0.25in"><span style="font-size: 10pt">&#8226;</span></td><td style="text-align: justify"><span style="font-size: 10pt"><span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfWDgXjEhrwe">3,064,394</span> shares for conversion of debt of <span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zRVhuaY1dEwj">$337,083</span>.</span></td></tr></table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_c20240930_ztpYAmBVDh2g"><span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20240930_znL7VzF2vQ2">186,176,651</span></span>&#160;and&#160;<span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_c20231231_zSaW7PEfo1Y5"><span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20231231_zcAUZvcP79Qk">172,129,630</span></span>&#160;shares
of common stock were issued and outstanding, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Stock payable</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September
30, 2024, the Company received cash of <span id="xdx_903_ecustom--ProceedsFromIssuanceOfUnissuedCommonStock_c20240101__20240930_zaLeTHH2COD">$100,000</span> for <span id="xdx_90B_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--StockPayableForCashMember_zfKwmUZEJs04">2,450,000</span> shares to be issued.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December
31, 2023, the Company recorded stock payable of $<span id="xdx_906_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_c20240930_zxhaUBm8l5Yl">171,061</span> and <span id="xdx_909_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_c20231231_zHIDrcHfPxI8">$71,061</span> under additional paid in capital for <span id="xdx_906_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20240930_zqIfefl4IFf9">2,586,452</span> and <span id="xdx_905_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20231231_zXvvxCFFoP2d">136,452</span> shares
to be issued, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company&#8217;s authorized capital consists
of&#160;<span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231_zSdNJw6vSMkb">1,200,000</span>&#160;shares of preferred stock with a par value of&#160;<span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231_zjZQXJnt2OA">$0.001</span>&#160;per share.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Series A Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On November 3, 2020, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock,
consisting of up&#160;<span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_znINnSRyv4Ye">10,000</span>&#160;shares, par value&#160;<span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_ztinC8cq0Qlf">$0.001</span>.&#160;Under the Certificate of Designation,&#160;<span id="xdx_906_eus-gaap--PreferredStockParticipationRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqpZHQutXNu6">holders of Series A Preferred
Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution,
or liquidation</span>.&#160;<span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zu95KIzZdxl6">Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters
submitted to stockholders at a rate of 51% of the total vote of stockholders</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The rights of the holders of Series A Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2jJ2kjv5lz2"><span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zXwIua97z8Pl"><span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zDlKl7uCbGDd"><span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_znO90Pj6PWkd">10,000</span></span></span></span>&#160;shares
of Series A Preferred Stock were issued and outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Series B Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On November 11, 2020, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock,
consisting of up&#160;<span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxdvlNbEpS4">200,000</span>&#160;shares, par value&#160;<span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zyn2oT6icfQ4">$0.001</span>.&#160;<span id="xdx_90A_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDJ3pk2VWCac">Under the Certificate of Designation, holders of Series B Preferred
Stock will receive a liquidation preference of&#160;$81&#160;per share in any distribution upon winding up, dissolution, or liquidation
of the Company before junior security holders, as provided in the designation</span>.&#160;<span id="xdx_90F_eus-gaap--PreferredStockParticipationRights_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0e7jLTSNoa2">Holders of Series B Preferred Stock are entitled to
receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of
$81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year consisting
of twelve 30-day months</span>.&#160;<span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBK2lYSsSTT8">Holders of Series B Preferred Stock do not have voting rights</span>&#160;but&#160;<span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcrVanEGNtO4">may convert into common stock
after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zV0CJGDRne63"><span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgOeJxcpaQNf"><span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMA6y2UJmCkb"><span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKmH4ri3eL1a">31,080</span></span></span></span>&#160;shares
of Series B Preferred Stock were issued and outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Series C Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On January 7, 2021, pursuant to Article III of
our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock,
consisting of up&#160;<span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zs2vKTNaXzzk">200,000</span>&#160;shares, par value&#160;<span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zyP8B5hUdVA8">$0.001</span>.&#160;<span id="xdx_904_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z89RepcGXhFa">Under the Certificate of Designation, holders of Series C Preferred
Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution
upon winding up, dissolution, or liquidation of the company, as provided in the designation</span>.&#160;<span id="xdx_903_eus-gaap--PreferredStockParticipationRights_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zlEjW0Gq5GNd">The holders of shares of Series C Preferred
Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available
for that purpose</span>.&#160;<span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zviPIBe4Bvk8">Holders of Series C Preferred Stock do not have voting rights</span>&#160;but&#160;<span id="xdx_908_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zLz1TIKNb7ai">may convert into common stock after
twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The rights of the holders of Series C Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zFZia5UehUUd"><span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zAEmvNgAdTY6"><span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zTQbQNn0XnWc">no</span></span></span>&#160;Series
C Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Series D Preferred Stock</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On November 3, 2023, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series D Preferred Stock,
consisting of up&#160;<span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zcg0MPWgU9Qi">75,000</span>&#160;shares, par value&#160;<span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zIdcU0QcioI4">$0.001</span>.&#160;<span id="xdx_90E_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zKia7nzkWV77">Under the Certificate of Designation, in the event of any dissolution,
liquidation or winding up of the Corporation, the Holders of Series D Preferred Stock shall be entitled to participate in any distribution
out of the assets of the Corporation before the holders of the Common Stock, Series A Preferred Stock and Series C Preferred Stock, but
shall be considered on parity to the liquidation rights of the Series B Preferred Stockholders</span>.&#160;<span id="xdx_904_eus-gaap--PreferredStockParticipationRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zKyUShq2YOub">The&#160;holders of shares of Series
D Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally
available for that purpose</span>.&#160;<span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zJE1abNFGis2">Holders of Series D Preferred Stock do not have voting rights</span>&#160;but&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zeyQ9rlLmLng">may convert into common stock
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series D Preferred Stock</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The rights of the holders of Series D Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2023.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,&#160;<span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zcQ7dxi7Yhw8"><span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z9zvZVpYDTYh"><span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zg9TeFZ9YaRh"><span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z8e69CQIlkl1">no</span></span></span></span>&#160;Series
D Preferred Stock was issued or outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_EquityAbstract">
<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 );">- References</a><div><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;">us-gaap_EquityAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockholdersEquityNoteDisclosureTextBlock">
<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 entire disclosure for equity.</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/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-14<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-6<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480237/815-40-50-6<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(e)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 10: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/505/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-14<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 14<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-14<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 16<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-16<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-18<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-18<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 18<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-18<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;">us-gaap_StockholdersEquityNoteDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>26
<FILENAME>R15.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980708123312">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - RELATED PARTY TRANSACTIONS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [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_us-gaap_RelatedPartyTransactionsDisclosureTextBlock', window );">NOTE 9 - RELATED PARTY TRANSACTIONS</a></td>
<td class="text"><p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z23hr2Vb3Yz7" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 9 - RELATED PARTY TRANSACTIONS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Due from related party</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,
the Company had amounts due from related parties of&#160;<span id="xdx_901_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20240930_zQsx6QOn1L4j">$635,715</span>&#160;and&#160;<span id="xdx_900_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20231231_zU1x6QuL9aKk">$340,515</span>, respectively. The loans are unsecured, non-interest
bearing and due on demand.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Due to related parties</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,
the Company had amounts due to related parties of&#160;<span id="xdx_905_eus-gaap--NotesAndLoansPayableCurrent_iI_c20231231_z2UPqL6fqMX9">$26,613</span>. The amounts are unsecured, non-interest bearing and due on demand.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Employment agreements</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024
and 2023, the Company recorded management salaries of&#160;<span id="xdx_905_eus-gaap--ManagementFeeExpense_c20240101__20240930_zqoXSlmDJiKe">$634,500</span>&#160;and&#160;<span id="xdx_908_eus-gaap--ManagementFeeExpense_c20230101__20230930_zpBLsBjRL5Zb">$402,000</span>, respectively, and stock-based compensation
bonuses of&#160;<span id="xdx_90B_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240101__20240930_znW4wrEcq6qf">$109,485</span>&#160;and&#160;<span id="xdx_908_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20230101__20230930_zsTzu4HwkJC7">$30,945</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024 and December 31, 2023,
the Company recorded and accrued management salaries of&#160;<span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20240930_zh9colLshZk7">$316,448</span>&#160;and&#160;<span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20231231_zWusM0LrVgFl">$100,128</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<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 );">- References</a><div><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;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsDisclosureTextBlock">
<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 entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates.</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/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480990/946-20-50-6<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477968/946-235-50-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(g)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(c))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/850/tableOfContent<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-6<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 850<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<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;">us-gaap_RelatedPartyTransactionsDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>27
<FILENAME>R16.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980707464192">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [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_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock', window );">NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES</a></td>
<td class="text"><p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z3ehGiDnZyg3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 10 &#8211;&#160;COMMITMENTS AND CONTINGENCIES</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Leases and Long-term Contracts</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company has not entered into any long-term
leases, contracts or commitments. The Company leases facilities which the term is&#160;<span id="xdx_900_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20240930_z7SqMjYWjnre">12 months</span>. For the nine months ended September
30, 2024 and 2023, the Company incurred&#160;rent expense of&#160;<span id="xdx_902_eus-gaap--OperatingLeaseExpense_c20240101__20240930_z80t7xwzEFo1">$21,335</span>&#160;and&#160;<span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20230101__20230930_z8MvEnqwoJOh">$4,048</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<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 );">- References</a><div><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;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureTextBlock">
<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 entire disclosure for commitments and contingencies.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 405<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/405-30/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 440<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482648/440-10-50-4<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 450<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/450/tableOfContent<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 954<br> -SubTopic 440<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478522/954-440-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 440<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482648/440-10-50-4<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 440<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/440/tableOfContent<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;">us-gaap_CommitmentsAndContingenciesDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>28
<FILENAME>R17.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980707698512">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 &#8211; ACQUISITION<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination, Asset Acquisition, and Joint Venture Formation [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_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock', window );">NOTE 11 &#8211; ACQUISITION</a></td>
<td class="text"><p id="xdx_803_eus-gaap--MergersAcquisitionsAndDispositionsDisclosuresTextBlock_z3sEpaHKt1Rk" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 11 &#8211; ACQUISITION</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On&#160;<span id="xdx_90B_eus-gaap--BusinessAcquisitionDateOfAcquisitionAgreement1_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zhmPe6Jf8tJ9">January 19, 2024</span>, we entered into a Share
Purchase Agreement (&#8220;Purchase Agreement&#8221;) with Yukon River Holdings, Ltd. (&#8220;Yukon River&#8221;), a corporation formed
under the laws of the British Virgin Islands (&#8220;Seller&#8221;) concerning the contemplated sale by Seller and the purchase by us
of 51% of the ordinary shares Seller holds in QXTEL LIMITED (&#8220;QXTEL&#8221;), a company incorporated in England and Wales.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The purchase price (the &#8220;Purchase Price&#8221;)
payable to the Seller for the shares is&#160;<span id="xdx_900_eus-gaap--AssetAcquisitionPriceOfAcquisitionExpected_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zOeVMfh3MYTd">$5,000,000</span>. Upon the execution of the Purchase Agreement, we agreed to deposit&#160;<span id="xdx_909_eus-gaap--OtherPaymentsToAcquireBusinesses_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zLRUzTtEFK3g">$1,500,000</span>&#160;of
the Purchase Price into the trust account of a law firm acting as escrow agent (the &#8220;Escrow Agent&#8221;) as a nonrefundable deposit
to evidence our good faith intention to purchase the shares, which was credited against the Purchase Price.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">At closing, in addition to the&#160;<span id="xdx_909_eus-gaap--OtherPaymentsToAcquireBusinesses_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_z46YLRRJbQil">$1,500,000</span>&#160;with
the Escrow Agent that formed part of the Purchase Price, we were required to pay&#160;<span id="xdx_90C_eus-gaap--AcquisitionCosts_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zu3KuWUnDJ1c">$1,500,000</span>&#160;in cash and&#160;<span id="xdx_904_eus-gaap--NotesPayable_iI_c20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zOpfO68mnx31">$2,000,000</span>&#160;to
the Seller, either (A) in the form of a promissory note (the &#8220;Promissory Note&#8221;), or (B) by the delivery of iQSTEL shares to
Seller. Seller could decide the form of payment between the Promissory Note or the shares of iQSTEL, and if a Promissory Note was chosen,
we agreed to allow Seller the option to exchange the Promissory Note for shares of iQSTEL. On June 27, 2024, we entered into a second
amendment to the Purchase Agreement (the &#8220;Amendment&#8221;) that required us to issue an amended and restated promissory note to
the Seller. We had paid down&#160;<span id="xdx_904_eus-gaap--RepaymentsOfNotesPayable_c20240119__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zztrn1QClt6i">$200,000</span>&#160;of the note, so the amended and restated promissory note was issued in the principal amount
of US&#160;<span id="xdx_901_eus-gaap--NotesPayable_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zGPx3VxlG914">$1,800,000</span>.&#160;<span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20240627__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zYMJVsubRzJf">The amended and restated promissory note also changed the payment structure, from installment payments of&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zmygSX1p2wG4">$200,000</span>&#160;for
each of the months of May through November ($1,400,000) with a balloon payment of&#160;<span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zmcsJdMkSjEi">$600,000</span>, to monthly installments of&#160;<span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_c20240627__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zIYNYXiULrSk">$75,000</span>&#160;plus
interest during 2024, and&#160;<span id="xdx_905_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zTI4m1A655ha">$212,500</span>&#160;plus interest during the first 6 months of 2025.&#160; We also revised the Earnout Payment
due to the Seller. The Earnout Payment was redefined at&#160;<span id="xdx_90F_ecustom--EarnestMoneyRedefinedAsNetIncome_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_ztHom5wfNky">$721,035</span>&#160;net income, to be achieved in Q2, Q3 and Q4 of 2024</span>. The&#160;<span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240628__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsBalloonAchievementMember_zWNFGiCW5kPf">$1,000,000</span>&#160;payment
that IQSTEL has to pay upon achievement of the Earnout Payment will be paid during the first half of 2025, in monthly installments.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">During the nine months ended September 30, 2024,
the Company repaid <span id="xdx_90E_eus-gaap--RepaymentsOfNotesPayable_c20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zzMuO52My1F8">$500,000</span> on the Promissory Note.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The acquisition was closed on&#160;<span id="xdx_909_eus-gaap--BusinessAcquisitionEffectiveDateOfAcquisition1_c20240401__20240401__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zFRZzmqy1CL1">April 1, 2024</span>.&#160;QXTEL
has been included in our consolidated results of operations since the acquisition date.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table summarizes the fair value
of the consideration paid by the Company:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zWbHLrbx3yQb" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">April 1,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-left: 5.4pt">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_908_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zeNLWgqXdnk3">3,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Promissory note</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--NotesPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zTEeAr7lqpKe">2,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Contingent liability</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_ziO46wqYVWT1">1,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zn6isBox0RV3">6,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table summarizes the preliminary
identifiable assets acquired and liabilities assumed upon acquisition of QXTEL and the calculation of goodwill:</p>

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_z9RZDqLUBTP5" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total purchase price</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_90C_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zv9OwSagIs36">6,000,000</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwWpcYeNMWe5">769,879</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zqJfUMvTYxH2">14,946,919</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Due from related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zOiqOhsL29N5">208,550</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zSzyHroH4ezh">214,564</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwhRtYSS77p8">30,963</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total identifiable assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zO8JzTcNfyae">16,170,875</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zRlSLmQ42iM7">14,796,505</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z5WgWoHRqFBg">403,584</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total liabilities assumed</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zb6BMbguM5Fk">15,200,089</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Net assets</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z6x1jSdqagad">970,786</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Non-controlling interest - 49%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zbGEqhMK5yje">475,685</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total net assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMUoZTrH0dNc">495,101</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Goodwill</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMJLSHQTfEad">5,504,899</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Unaudited combined proforma results of
operations for the nine months ended September 30, 2024 and 2023 as though the Company acquired QXTEL on January 1, 2023, are set forth
below:</p>

<table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9LurwMtXoQ" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zOslSLlPcLzl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20230101__20230930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zQYjma5cUwKf">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Nine Months Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zuPXog7Edk72" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">212,029,873</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">156,944,034</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--CostOfRevenue_z1RD3unxwnAl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">205,899,685</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">150,745,335</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--GrossProfit_z6MuRYQSdju3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,130,188</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,198,699</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingExpenses_zAUFWRICbdvc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,773,339</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,747,451</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zCSIK2wvIMy1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(643,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">451,248</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zKFWcL7qblZ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,646,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">224,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxesPaid_zksDwh1J1O8k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Income tax</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(134,880</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(203,975</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_zIq1RHWZDtfe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,424,306</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">472,211</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<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 );">- References</a><div><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;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock">
<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 entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 805<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/805/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/205-20/tableOfContent<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;">us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>29
<FILENAME>R18.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980708122560">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 - SEGMENT<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [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_us-gaap_SegmentReportingDisclosureTextBlock', window );">NOTE 12 - SEGMENT</a></td>
<td class="text"><p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_zPK6Nuuf2v18" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 12 - SEGMENT</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">At September 30, 2024 and December 31, 2023,
the Company operates in one industry segment, telecommunication services, and three geographic segments, USA, UK and Switzerland, where
current assets and equipment are located<b>.</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Operating Activities</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table shows operating activities
information by geographic segment for the three and nine months ended September 30, 2024 and 2023:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Three months ended September 30, 2024</i></p>

<p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zZaTs23G8291" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i></i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i></i></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"><span id="xdx_8BE_zKblGhq3iAk5" style="display: none">NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zJ3LRtV99gac">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zVkowmCvD3v9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z3dNI3t1ZsT1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zj72v6UmtNF1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240701__20240930_zRawIZwiuojj">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">UK</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zOL5vw0wm23" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">36,604,753</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">1,048,201</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">17,202,173</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(605,513</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">54,249,614</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zXTfyBzIfS0f" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">35,614,356</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">822,312</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">16,165,751</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(372,724</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">52,229,695</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_z5vmHhz279O4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">990,397</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">225,889</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,036,422</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,019,919</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zF19Mi7Ymvlh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zqVtrc9geDyk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,303,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">257,881</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">748,105</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,076,472</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zKr41jgZioK" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(312,878</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(31,992</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">288,317</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1448">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(56,553</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zJgCO8hkSD73" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(633,774</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,544</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,528</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1454">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(646,846</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zYFlzX0CghT1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1457">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(162</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(69,443</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(69,605</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zll0eeTxdiZ1" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(946,652</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(38,698</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">212,346</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1466">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(773,004</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Three months ended September 30, 2023</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z4ZvkkUH88N9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zCrswrLyG3A5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zw9uxCFo5d4j">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20230701__20230930_zQO1ZpzIBKQf">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zmtOmtTN34a7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">39,390,527</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,498,054</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(1,131,378</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">39,757,203</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zb2Y2IelPjH9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">38,593,585</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,266,475</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,131,378</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">38,728,682</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zTLaLN39deb7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">796,942</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">231,579</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1481">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,028,521</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zidZNpLkiGm" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zlpOX0bzXIy4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">770,467</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">187,301</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1491">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">957,768</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zChLvVuammKj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,475</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">44,278</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1496">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">70,753</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zzEEFkO2SWqk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(23,893</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(951</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1501">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(24,844</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zjsqxOo7h98j" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,582</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">43,327</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1506">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">45,909</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Nine months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zH1CWrykJGl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zMxnjNn5feFc">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zfUjMGMG5zzi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z4hQ2o0ydmCh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240101__20240930_zZ8LE1tHSJP1">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">UK</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zlZffZlIh0Hk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">135,649,542</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">3,157,073</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">48,676,228</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(3,136,431</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">184,346,412</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zAaepeaF5k17" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">132,502,666</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,542,555</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">46,596,108</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,903,642</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">178,737,687</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zIGZKABcrqab" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,146,876</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">614,518</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,080,120</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,608,725</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z9nxlgrATv7g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_z8TjzjOBWuGj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,262,032</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">701,426</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,414,008</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,144,677</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zpjD1HSw72kc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,115,156</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(86,908</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">666,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1542">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(535,952</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zYGWhPcihat8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,666,763</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,544</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,056</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1548">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,646,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zAKd6keYA5ei" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1551">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(162</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(134,718</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1554">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(134,880</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zDUqFjIDXcG1" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,781,919</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(53,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">518,338</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1560">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,317,107</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Nine months ended September 30, 2023</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrtiiK6yiafd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z12uhoD8eQp5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zjdUC5FuWAR2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20230101__20230930_zgCNZiWWVlF7">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_z4pHqnF5k0F2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">97,198,336</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4,179,569</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(4,129,344</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">97,248,561</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_z4YbK5eRg53b" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">94,779,408</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,568,774</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,129,344</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">94,218,838</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_z1NzFy2ZR4xk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,418,928</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">610,795</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1575">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,029,723</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z8zroiRfIeRj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zFjLrWYVkqN" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,966,908</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">562,310</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1585">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,529,218</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zyESDCiREPVj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(547,980</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">48,485</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1590">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(499,495</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zGFFe1fqaIHa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">249,286</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(24,348</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1595">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">224,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zDyiqetnPgMb" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(298,694</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">24,137</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1600">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(274,557</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p id="xdx_8A2_zHo7WHbd5QEd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Asset Information</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table shows asset information
by geographic segment as of September 30, 2024 and December 31, 2023:</p>

<p id="xdx_895_ecustom--AssetInformationByGeographicSegment_zZk9gW2oajil" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span id="xdx_8B3_zuKphjiWSVs" style="display: none">NOTE
12 - SEGMENT - Schedule of Asset Information by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zTHpyFvbQWo6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zLoqYiulecG2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zccPiCqXDuIg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyCtg0qkxb79">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20240930_zSsWGG4lM9Gk">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">September 30, 2024</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USA</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Switzerland</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">UK</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Elimination</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr>
  <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zAGc4gPKOYji" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">Assets</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zruHW4ap5NDa" style="vertical-align: bottom; background-color: White">
    <td style="width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,735,079</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">850,772</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">10,792,038</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(712,903</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">19,664,986</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zt5vS5aMZw6c" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">23,373,710</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">830,653</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">754,331</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(12,184,562</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">12,774,132</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zr8S21iw7X68" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">Liabilities</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zRHNI0w35kn7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">13,130,629</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,705,110</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">9,943,398</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(712,903</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">24,066,234</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zEXm1ngZJNMj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">139</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">169,599</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">113,848</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1638">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">283,586</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z5s4qC2zHNf5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z6ep7fcCrZaj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZdzsxWJiFFa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20231231_zWOpxORlarm">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zl4mkYGp12x5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zyLYlPHprnhl" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
    assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,537,969</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,874,627</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(693,424</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,719,172</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zgBQMdh5zQ0e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
    assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,810,606</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">810,437</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,184,562</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,436,481</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zzPHimDZVUQd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zxvsR9qz4eGg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
    liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,978,244</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,556,124</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(693,424</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,840,944</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zUyZGD2pldDe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
    liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">139</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">268,698</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1668">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">268,837</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>


<p id="xdx_8A5_zadMu3sNH3m" style="margin-top: 0; margin-bottom: 0">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingAbstract">
<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 );">- References</a><div><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;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SegmentReportingDisclosureTextBlock">
<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 entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments.</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 54<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-54<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 47<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-47<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 54<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-54<br><br>Reference 9: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 47<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-47<br><br>Reference 10: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 54<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-54<br><br>Reference 11: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 47<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-47<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 34<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-34<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 26C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-26C<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 26B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-26B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 15<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-15<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-40<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/280/tableOfContent<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 26<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-26<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-21<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<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;">us-gaap_SegmentReportingDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>30
<FILENAME>R19.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706698976">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 &#8211; WARRANTS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [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_us-gaap_DerivativesReportingOfDerivativeActivity', window );">NOTE 13 &#8211; WARRANTS</a></td>
<td class="text"><p id="xdx_80B_eus-gaap--DerivativesReportingOfDerivativeActivity_zlhCvEFriJcb" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 13 &#8211;&#160;WARRANTS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On February 12, 2024, we issued a Common Stock
Purchase Option (the &#8220;Option&#8221;) to&#160;ADI Funding LLC (&#8220;ADI Funding&#8221;) for&#160;<span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zZBocyMQ772">$100,000</span>&#160;that expires on
December 31, 2024, for the right to acquire up to&#160;<span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zvAvXXKGMo3c">10,000,000</span>&#160;shares of common stock.&#160;<span id="xdx_905_eus-gaap--DebtInstrumentCallFeature_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zQrDKx1jiZRf">The exercise price per share of the
common stock under the Option shall be (i) 70% of the VWAP of the common stock during the then 10 Trading Days immediately preceding,
but not including the date of exercise if the VWAP is below $2.00 or (ii) seventy five percent (75%) of the VWAP of the common stock during
the then 10 Trading Days immediately preceding, but not including the date of exercise if the VWAP is equal or above $2.00</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span id="xdx_903_eus-gaap--OptionIndexedToIssuersEquitySettlementAlternatives_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zY1IghCP7QD3">ADI Funding has the right and the obligation
to exercise, on a &#8220;cash basis&#8221;, not less than (i) 2,000,000 of the shares of common stock underlying the option not later
than the later of March 31, 2024 or the date on which there is an effective registration statement permitting the resale of the shares
by ADI Funding. From and after the occurrence of the above-referenced exercise, each additional exercise of the Option shall be in an
amount not less than 1,000,000 shares, which shall occur every thirty (30) days and shall be exercised only on a cash basis. ADI Funding&#8217;s
obligation to exercise each specified portion of the Option is subject to the exercise price being not less than $0.11</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">If the Company issues securities less than the
exercise price of the option, ADI Funding has a right to also use that lesser price in the exercise of its Option. The Option also contains
rights to any Company distributions and consideration in fundamental transactions.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company accounts for warrants as either equity-classified
or liability-classified instruments based on an assessment of the warrant&#8217;s specific terms and applicable authoritative guidance
in FASB ASC 480, <i>Distinguishing Liabilities from Equity</i> (&#8220;ASC 480&#8221;) and ASC 815, <i>Derivatives and Hedging</i> (&#8220;ASC
815&#8221;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#8217;s own common shares and whether the warrant holders could potentially require &#8220;net
cash settlement&#8221; in a circumstance outside of the Company&#8217;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company determined that the warrants had
net cash settlement and categorized the warrants as a liability in the accompanying consolidated financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">A summary of activity regarding warrants
issued as follows:</p>

<table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z92jviR5kVp9" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Warrants
    Outstanding</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td><b>&#160;</b></td>
    <td colspan="3"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Weighted Average</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Weighted Average Remaining</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Shares</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Exercise
    Price</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Contractual
    life (in years)</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, December 31, 2023</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20231231_z1gkNL3Hd8t4"><span style="-sec-ix-hidden: xdx2ixbrl1678">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20231231_zo92bgv8fqsl">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_d0_c20231231_zsmjy1feHgU"><span style="-sec-ix-hidden: xdx2ixbrl1680">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240930_zTwaQRVAe3Q3">10,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_d0_c20240101__20240930_zSLtnd749oc9">0.88</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_90C_ecustom--WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod_pp2p2_dtY_c20240101__20240930_zXsNAu4fu8c4">0.88</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930_znhcTPKWqxth">5,227,273</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240101__20240930_z0We4XViPyle">0.11</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20240101__20240930_z88MclgrMd31"><span style="-sec-ix-hidden: xdx2ixbrl1686">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited/canceled</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20240101__20240930_zGLFnb0NHSi1"><span style="-sec-ix-hidden: xdx2ixbrl1687">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_d0_c20240101__20240930_zZI8azeFVpga">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_d0_c20240101__20240930_zwkM7fMRKrel"><span style="-sec-ix-hidden: xdx2ixbrl1689">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, September 30, 2024</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20240930_zggRVGL5Pt33">4,772,727</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20240930_zfAmMbVy1Ata">0.11</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_pp2p2_dtY_c20240930_zZo9dU9mAUlh">0.25</span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0">&#160;</p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The intrinsic value of the warrants as of September
30, 2024 is approximately&#160;<span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20240930_zp8q43eseNdb">$253,000</span>. All of the outstanding warrants are exercisable as of September 30, 2024; however, each exercise
is subject to a&#160;beneficial ownership limitation of&#160;<span id="xdx_909_eus-gaap--VariableInterestEntityOwnershipPercentage_c20240101__20240930_zPa4061YO59a">4.99%</span>&#160;of the Company&#8217;s outstanding common stock, which, upon notice,
may be increased to&#160;<span id="xdx_90A_eus-gaap--VariableInterestEntityOwnershipPercentage_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--BeneficialOwnershipLimitationUponNoticeMember_zIbaJHZxhnhd">9.99%</span>.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Fair Value Assumptions Used in Accounting
for Derivative Liabilities</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">ASC 815 requires we assess the fair market value
of derivative liabilities at the end of each reporting period and recognize any change in the fair market value as other income or expense.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of September 30, 2024.
The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate,
the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could
produce a significantly higher or lower fair value measurement.&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">As of September 30, 2024, the estimated
fair values of the liabilities measured on a recurring basis are as follows:</p>

<table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zBehjVOO5Oyj" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 50%; text-align: left; padding-left: 5.4pt">Expected term</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 48%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_z3J2tVxPN8y">0.25</span> - <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zr0M4vOICknk">0.65</span> years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">Expected average volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zzebYFToNrR4">78%</span> - <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zZOZfPQf4kY6">118%</span> </span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zlT9ftOI0bi8">4.73%</span> - <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zt78sdNdT545">5.44%</span> </span></td></tr>
  </table>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The following table summarizes the changes in
the derivative liabilities during the nine months ended September 30, 2024:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zk4unjkukX8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><b>Fair Value Measurements Using Significant Observable
    Inputs (Level 3)</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td colspan="3" style="font-size: 11pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">Balance - December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20231231_z6XgEL1TCSY8"><span style="-sec-ix-hidden: xdx2ixbrl1706">&#8212;</span></span>&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as cash received</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 18%; text-align: right"><span id="xdx_900_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20240101__20240930_z6TyCYGW4efg">100,000</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Exercise on issuance of common stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_901_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20240101__20240930_zJq0YcV7D8Cl">885,843</span></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Change in fair value of the warrant</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20240101__20240930_zXmjj8DqxGUd">1,063,789</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Balance - September 30, 2024</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20240930_zhYYUkAumSif">277,946</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DerivativesReportingOfDerivativeActivity">
<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>Disclosure of accounting policy for derivatives entered into for trading purposes and those entered into for purposes other than trading including where and when derivative financial instruments and derivative commodity instruments and their related gains or losses are reported in the entity's statements of financial position, cash flows, and results of operations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 815<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480434/815-10-50-1<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;">us-gaap_DerivativesReportingOfDerivativeActivity</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>31
<FILENAME>R20.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706317376">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 14 &#8211; SUBSEQUENT EVENTS<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_SubsequentEventsAbstract', window );"><strong>Subsequent Events [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_us-gaap_SubsequentEventsTextBlock', window );">NOTE 14 &#8211; SUBSEQUENT EVENTS</a></td>
<td class="text"><p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zKIhoGMJNT9l" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b>NOTE 14 &#8211; SUBSEQUENT EVENTS</b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">Subsequent to September 30, 2024, and through
the date that these financials were made available, the Company had the following subsequent events:</p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On May 10, 2024, the Company entered into a Purchase
Company Agreement with Omar Luna and Lynk Holding LLC (together, the &#8220;Seller&#8221;) concerning the sale by Seller and the purchase
by us of 51% of the membership interests the Seller holds in Lynk Telecom, LLC, a Virginia limited liability company. The Company subsequently
elected to halt the due diligence and there are no assurances that the proposed deal will close as planned.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;&#160;&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">On October 18, 2024, we entered into a Memorandum
of Understanding (the &#8220;Agreement&#8221;) with M2B Funding Corp. to extend the maturity date on three promissory notes in exchange
for stock consideration. Pursuant to the Agreement, the following promissory notes were extended by 12 months from their original date
of maturity:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse">
  <tr>
    <td style="vertical-align: bottom; width: 35pt; text-align: justify; line-height: 107%">&#160;</td>
    <td style="vertical-align: top; width: 10pt; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">First Note: Originally due January 1, 2025, with an outstanding amount of $1,888,888.89, now extended to January 1, 2026.</span></td>
    <td style="width: 10pt">&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%">&#160;</td>
    <td style="vertical-align: top; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Second Note: Originally due March 12, 2025, with an outstanding amount of $1,111,111.11, now extended to March 12, 2026.</span></td>
    <td>&#160;</td></tr>
  <tr>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%">&#160;</td>
    <td style="vertical-align: top; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">&#8226;</span></td>
    <td style="vertical-align: bottom; text-align: justify; line-height: 107%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%">Third Note: Originally due March 25, 2025, with an outstanding amount of $555,555.56, now extended to March 25, 2026.</span></td>
    <td>&#160;</td></tr>
  </table>
<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">In consideration for this extension, we agreed
to issue 646,467 restricted common shares to M2B Funding Corp.</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsAbstract">
<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 );">- References</a><div><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;">us-gaap_SubsequentEventsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SubsequentEventsTextBlock">
<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 entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business.</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/disclosureRef<br> -Topic 855<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/855/tableOfContent<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 855<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483399/855-10-50-2<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;">us-gaap_SubsequentEventsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>32
<FILENAME>R21.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706848080">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [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_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock', window );">Organization and Operations</a></td>
<td class="text"><p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zu1tE7h8zfg3" style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white"><b><i>Organization
and Operations</i></b></span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">iQSTEL Inc.
(&#8220;iQSTEL&#8221;, &#8220;we&#8221;, &#8220;us&#8221;, or the &#8220;Company&#8221;) was incorporated under the laws of the State
of&#160;<span id="xdx_90A_edei--EntityIncorporationStateCountryCode_c20240101__20240930_zyCwf352nR68">Nevada</span>&#160;on&#160;<span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_c20240101__20240930_zjd5qp95eiq">June 24, 2011</span>&#160;under the name of B-Maven Inc. The Company changed its name to PureSnax International,
Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World&#160;</span>with over 400&#160;<span style="background-color: white">active interconnection agreements with mobile companies,
fixed line companies and other wholesale carriers.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company
is a technology company with presence in 20 countries and over 100 employees that is offering leading-edge services through its four business
divisions.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Telecom
Division, which represents the majority of current operations and which also represents the source for all of the Company&#8217;s revenues,
offers VoIP, SMS, proprietary Internet of Things (IoT) solutions (www.iotsmartgas.com and www.iotsmarttank.com), and international fiber-optic
connectivity through its subsidiaries: Etelix.com USA, LLC, SwissLink Carrier AG, Smartbiz Telecom LLC, Whisl Telecom LLC, IoT Labs, LLC,
QGlobal SMS, LLC, and QXTEL LIMITED.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">Also under the
Telecom Division, the Company&#8217;s developing BlockChain Platform Business Line offers our proprietary Mobile Number Portability Application
(MNPA) to serve the in-country portability needs through its subsidiary, itsBchain, LLC.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing Fintech Business Line offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account (No SSN Needed), Mobile App/Wallet
(Remittances, Mobile Top Up). The Company&#8217;s Fintech subsidiary, Global Money One Inc., is to provide immigrants access to reliable
financial services that makes it easier to manage their money and stay connected with their families back home.</span></p>

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

<p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing Electric Vehicle (EV) Business Line offers electric motorcycles for work and recreational use in the USA, Spain, Portugal,
Panama, Colombia, and Venezuela. EVOSS is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in
the family.&#160;</span></p>

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

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="background-color: white">The Company&#8217;s
developing&#160;</span>Artificial Intelligence (AI)-Enhanced Metaverse Division offers a white-label solution designed specifically for
corporations, businesses, and the telecommunications industry. Delivering a full suite of immersive content services, creating a comprehensive
virtual experience that can be accessed through the Web or our proprietary mobile apps.</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock">
<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 entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 235<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/235/tableOfContent<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/275/tableOfContent<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 810<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/810/tableOfContent<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/205/tableOfContent<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;">us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>33
<FILENAME>R22.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980708402848">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [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_us-gaap_BasisOfAccountingPolicyPolicyTextBlock', window );">Basis of Presentation</a></td>
<td class="text"><p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zVqJWhtINcd2" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Basis of Presentation</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The accompanying unaudited consolidated financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim
financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission
(&#8220;SEC&#8221;). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted
in the United States of America (&#8220;GAAP&#8221;) for annual financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In the opinion of the Company&#8217;s management,
the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary (consisting only of normal
recurring accruals) to present the financial position of the Company as of September 30, 2024 and the results of operations and cash
flows for the periods presented. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative
of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read
in conjunction with the financial statements and related notes thereto included in the Company&#8217;s Annual Report on Form 10-K for
the year ended December 31, 2023 filed with the SEC on April 1, 2024.</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_Reclassifications', window );">Reclassification</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--Reclassifications_zhMBzSZW75fg" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Reclassification</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Certain accounts from prior periods have been
reclassified to conform to the current period presentation.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_ConsolidationPolicyTextBlock', window );">Consolidation Policy</a></td>
<td class="text"><p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zGMcl9sIjPp6" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Consolidation Policy</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The consolidated financial statements of the
Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#8220;Etelix&#8221;), SwissLink Carrier
AG (&#8220;Swisslink&#8221;), ITSBCHAIN, LLC (&#8220;ItsBchain&#8221;), QGLOBAL SMS, LLC (&#8220;QGlobal&#8221;), IoT Labs, LLC (&#8220;IoT
Labs&#8221;), Global Money One Inc (&#8220;Global Money One&#8221;), Whisl Telecom LLC (&#8220;Whisl&#8221;), Smartbiz Telecom LLC (&#8220;Smartbiz&#8221;)
and QXTEL LIMITED (&#8220;QXTEL&#8221;). All significant intercompany balances and transactions have been eliminated in consolidation.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_UseOfEstimates', window );">Use of Estimates</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--UseOfEstimates_ziQZix3ncg3e" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Use of Estimates</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The preparation of the consolidated financial
statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_BusinessCombinationsPolicy', window );">Business Combinations</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--BusinessCombinationsPolicy_zKokvpipzmHd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Business Combinations</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In accordance with ASC 805-10, &#8220;<i>Business
Combinations</i>&#8221;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#8217;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;&#160;&#160;</p>

<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_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock', window );">Foreign Currency Translation and Re-measurement</a></td>
<td class="text"><p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUXeIFki1gTd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Foreign Currency Translation and Re-measurement</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company translates its foreign operations
to U.S. dollars in accordance with ASC 830, &#8220;<i>Foreign Currency Matters</i>&#8221;.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">The functional currency and reporting currency
of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz, Global Money One and QXTEL is the U.S. dollar, while SwissLink&#8217;s functional
currency was the Swiss Franc (&#8220;CHF&#8221;). As of January 1, 2024, we changed the functional currency of SwissLink from their respective
local currency to the US dollar. The change in functional currency is due to increased exposure to the US dollar as a result of a change
in facts and circumstances in the primary economic environment in which this subsidiary operates. The effects of the change in functional
currency were not significant to our consolidated financial statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<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_us-gaap_CashAndCashEquivalentsPolicyTextBlock', window );">Cash and Cash Equivalents</a></td>
<td class="text"><p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zzMuORPi0q72" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><b><i>Cash and Cash Equivalents</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had&#160;<span id="xdx_903_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20240930_zID2XwWSIh9c">$2,125,139</span>&#160;and&#160;<span id="xdx_907_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20231231_zt8PkJkgVMQ6">$1,362,668</span>&#160;in cash and&#160;cash equivalents at September 30, 2024 and December 31, 2023, respectively.</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock', window );">Accounts Receivable and Allowance for Uncollectible Accounts</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zINtlGFImHxl" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Accounts Receivable and Allowance for Uncollectible
Accounts</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Substantially all of the Company&#8217;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#8217;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company estimates expected credit losses related to accounts receivable balances based on a review of available and relevant
information including current economic conditions, projected economic conditions, historical loss experience, account aging, and other
factors that could affect collectability.&#160;During the nine months ended September 30, 2024 and 2023, the Company recorded bad debt
expense of&#160;<span id="xdx_90E_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zvTtQ34buWYd">$1,801</span>&#160;and&#160;<span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20230101__20230930_zlk79rRpL8yc">$1,344</span>, respectively.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>&#160;</i></b></p>

<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_us-gaap_EarningsPerSharePolicyTextBlock', window );">Net Income (Loss) Per Share of Common Stock</a></td>
<td class="text"><p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_zhjO4v0m5wG8" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Net Income (Loss) Per Share of Common Stock</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company has adopted ASC 260,&#160;<i>&#8221;Earnings
per Share&#8221;</i>&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number
of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from
the computation of diluted net loss per share as the result was anti-dilutive for the nine months ended September 30, 2024 and 2023.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_ConcentrationRiskDisclosureTextBlock', window );">Concentrations of Credit Risk</a></td>
<td class="text"><p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zftikNS0ZFQ3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Concentrations of Credit Risk</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company&#8217;s financial instruments that
are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company
places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with
a particular financial institution may exceed any applicable government insurance limits.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">During the nine months ended September 30, 2024,
22 customers represented&#160;<span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--TwentyTwoCustomersMember_z9fdRjTOVHsk">87.7%</span>&#160;of our revenue compared to 11 customers representing&#160;<span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--ElevenCustomersMember_zP7Mebz61hK7">87.8%</span>&#160;of our revenue for the nine
months ended September 30, 2023. For the nine months ended September 30, 2024 and 2023,&#160;<span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zBRPQB0ToDfg">38.3%</span>&#160;and&#160;<span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zSOgA0VdgNq2">54.8%</span>&#160;of the revenue
comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_FairValueOfFinancialInstrumentsPolicy', window );">Financial Instruments</a></td>
<td class="text"><p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zAme4ETEV90b" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Financial Instruments</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company follows ASC 820, &#8220;<i>Fair Value
Measurements and Disclosures,</i>&#8221; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#8217;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 1</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 1 applies to assets or liabilities for
which there are quoted prices in active markets for identical assets or liabilities.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 2</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 2 applies to assets or liabilities for
which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets
or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent
transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally
from, or corroborated by, observable market data.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><span style="text-decoration: underline">Level 3</span></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Level 3 applies to assets or liabilities for
which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets
or liabilities.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The carrying values of our financial instruments,
including, cash; accounts receivable; deposit for acquisition, prepaid and other current assets; accounts payable; accrued liabilities
and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these
financial instruments.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">Transactions involving related parties cannot
be presumed to be carried out on an arm&#8217;s-length basis, as the requisite conditions of competitive, free-market dealings may not
exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#8217;s-length transactions unless such representations can be substantiated. It is not,
however, practical to determine the fair value of amounts due to related parties due to their related party nature.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_RevenueRecognitionPolicyTextBlock', window );">Revenue Recognition</a></td>
<td class="text"><p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zSuLLjCuuvDj" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Revenue Recognition</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#8220;<i>Revenue from Contracts with Customers.&#8221;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#8217;s payment terms vary by client.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<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_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock', window );">Recent Accounting Pronouncements</a></td>
<td class="text"><p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zVSeCWZfnuog" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"><b><i>Recent Accounting Pronouncements</i></b></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In November 2023, the Financial Accounting Standards
Board ("FASB") issued Accounting Standards Update ("ASU")&#160;No.&#160;2023-07, "<i>Segment Reporting&#160;(Topic
280): Improvements to Reportable Segment Disclosures</i>" which allows disclosure of one or more measures of segment profit or loss
used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires enhanced
disclosures of significant segment expenses and other segment items, as well as incremental qualitative disclosures on both an annual
and interim basis. This guidance is effective for annual reporting periods beginning after December 15, 2023, and interim reporting periods
after December 15, 2024. Early adoption is permitted and retrospective application is required for all periods presented. The Company
is currently evaluating the impact of adopting this guidance on its Consolidated Financial Statements and disclosures included within
Notes to Consolidated Financial Statements.</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify">In December 2023, the FASB issued ASU No. 2023-09,
&#8220;<i>Income Taxes (Topic 740): Improvements to Income Tax Disclosures</i>&#8221; which requires enhanced disclosures, including specific
categories and disaggregation of information in the effective tax rate reconciliation, disaggregated information related to income taxes
paid, income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing
operations. This guidance is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted and
should be applied on a prospective basis; however, retrospective application is permitted. The Company is currently evaluating the impact
of adopting this guidance on its Consolidated Financial Statements and disclosures included within Notes to Consolidated Financial Statements.</p>

<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock">
<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>Tabular disclosure of allowance for credit loss on accounts receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 326<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479319/326-20-50-13<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;">us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_BasisOfAccountingPolicyPolicyTextBlock">
<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>Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS).</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;">us-gaap_BasisOfAccountingPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_BusinessCombinationsPolicy">
<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>Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 4<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479515/805-10-05-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 4<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479515/805-10-05-4<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479515/805-10-05-4<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 805<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 05<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479515/805-10-05-4<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;">us-gaap_BusinessCombinationsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_CashAndCashEquivalentsPolicyTextBlock">
<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>Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-1<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;">us-gaap_CashAndCashEquivalentsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_ConcentrationRiskDisclosureTextBlock">
<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 entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 275<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/275/tableOfContent<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;">us-gaap_ConcentrationRiskDisclosureTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_ConsolidationPolicyTextBlock">
<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>Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary.</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/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-1<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;">us-gaap_ConsolidationPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_EarningsPerSharePolicyTextBlock">
<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>Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements.</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/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 260<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-2<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;">us-gaap_EarningsPerSharePolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_FairValueOfFinancialInstrumentsPolicy">
<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>Disclosure of accounting policy for determining the fair value of financial instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 825<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-1<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;">us-gaap_FairValueOfFinancialInstrumentsPolicy</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock">
<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>Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy.</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/disclosureRef<br> -Topic 830<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/830/tableOfContent<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;">us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock">
<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>Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact.</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;">us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_Reclassifications">
<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 entire disclosure for classifying current financial statements, which may be different from classifications in the prior year's financial statements. Disclose any material changes in classification including an explanation of the reason for the change and the areas impacted.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 205<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/205/tableOfContent<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;">us-gaap_Reclassifications</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_RevenueRecognitionPolicyTextBlock">
<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>Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources.</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/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (e)<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483426/235-10-50-4<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;">us-gaap_RevenueRecognitionPolicyTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_UseOfEstimates">
<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>Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-9<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-4<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-11<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -SubTopic 10<br> -Topic 275<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-12<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-8<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;">us-gaap_UseOfEstimates</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>34
<FILENAME>R23.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980804422576">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 4 &#8211; PREPAID AND OTHER CURRENT ASSETS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination, Asset Acquisition, and Joint Venture Formation [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_us-gaap_OtherCurrentAssetsTextBlock', window );">NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--OtherCurrentAssetsTextBlock_z0NAb6lkjoik" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240930_zNHge7xDPraf">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20231231_zacS7ICVXSte">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_zKmFOSigbbRf" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Other receivable</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">127,569</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">312,116</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPEAOAzWTb_zlH29Ic7Eykl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Prepaid expenses</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,203,450</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">738,050</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--AdvancesOnInventoryPurchases_iI_maPEAOAzWTb_zL0I98uvN3Q" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Advance payment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">21,000</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--IncomeTaxReceivable_iI_maPEAOAzWTb_zn5jp5YGhwI8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Tax receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">52,294</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">428</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maPEAOAzWTb_z8shntgMi3zh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Deposit for acquisition of asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">357,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">357,500</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--SecurityDeposit_iI_maPEAOAzWTb_z04nZupKR0oa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Security deposit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">128,703</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">20,000</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_mtPEAOAzWTb_zo79S3wbAaff" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt"><span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt">Prepaid
    expenses and other current assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,890,516</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,449,094</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<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 );">- References</a><div><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;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherCurrentAssetsTextBlock">
<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 entire disclosure for other current assets.</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;">us-gaap_OtherCurrentAssetsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>35
<FILENAME>R24.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980711716624">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [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_us-gaap_PropertyPlantAndEquipmentTextBlock', window );">NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zrSSOPfzNEi3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20240930_zogavMsbUMYj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20231231_ztXI5RFpkCm6">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Telecommunication equipment</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zp52rvQdA0Oh">709,417</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zfOvhjLYhTo">386,700</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Telecommunication software</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z5uV48Q1Gh7l">676,403</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zxhVZNwRpyO">836,840</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Other equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z8aJG8h0Lnuh">152,671</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zGlYtjNPLePb">99,892</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_zerYHt53kCXh" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total property and equipment</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,538,491</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,323,432</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zHb1VLd6b4Yi" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Accumulated depreciation and amortization</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(959,757</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(800,435</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_zqMDirCyJz7j" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Property and equipment, net</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">578,734</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">522,997</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentAbstract">
<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 );">- References</a><div><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;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentTextBlock">
<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>Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<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;">us-gaap_PropertyPlantAndEquipmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>36
<FILENAME>R25.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980708116160">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211;LOANS PAYABLE (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_DebtDisclosureAbstract', window );"><strong>Debt Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ScheduleOfLoansPayableTextBlock', window );">NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfLoansPayableTextBlock_zXffxwVXPmrd" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 20%; padding-left: 5.4pt">Martus</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyxFS27UHIH3">103,738</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zO2614H8cvsj">103,738</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQPweWn2gPW5">October 23, 2018</span> and due on <span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zzi5yGeluZph">January 2, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zLUnef5o6kik">5.0</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Darlene Covid19</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zMyrpLlVWDD3">80,019</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zesGuWrHRgs7">99,099</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued on <span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfVuLyGZ3aze">April 1, 2020</span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zaRC44t8burl">March 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zpXS8Kieqj1h">0.0</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zz9FWEnPYd7e"><span style="-sec-ix-hidden: xdx2ixbrl1098">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zOrNgeWAqr4e">165,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zn2hE2O65V9e">April 4, 2023</span> and due on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_z4acLiuKtCY1">April 4, 2024</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zd6Wk86V4kI8">24.0</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zuwcrXMydxX8">217,391</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zmVSwqJt58y2"><span style="-sec-ix-hidden: xdx2ixbrl1104">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z8ZmBHmIL3Cc">June 11, 2024</span> and due on <span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zVW15voViJ5j">June 11, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zd1AqnOHkn23">2.0</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable - acquisition of QXTEL</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znMaR6TgMWci">1,500,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwcpz71LlAs6"><span style="-sec-ix-hidden: xdx2ixbrl1109">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zddr3kv1uJJ6">April 1, 2024</span> and due on <span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zIijFHfdL3T2">June 30, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zMu4AHACJp72">4.89</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zhWl9pyWkLx7">271,739</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zA1hhqyO1Xri"><span style="-sec-ix-hidden: xdx2ixbrl1114">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90D_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4tBkFmNBXX9">July 16, 2024</span> and due on <span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zKCpH6ZrGGVb">July 16, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zcUulX8z2Oed">2.0</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z0GfxJq5Ifq6">271,739</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUplKkJ7FSX8"><span style="-sec-ix-hidden: xdx2ixbrl1119">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zsBM4rLEuK2">July 31, 2024</span> and due on <span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zXYI2rsiIPF7">July 31, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z2rxTBl8OLm1">2.0</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Promissory note payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zWqPVhf08dji">190,217</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrklQ773SIjj"><span style="-sec-ix-hidden: xdx2ixbrl1124">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Note was issued <span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrtKLdEZAsVc">September 23, 2024</span> and due on <span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zeOcsKhxa9yj">September 23, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zlDp36PN3WB4">2.0</span></span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%<sup>(2)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Future receipts loan</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_znQLcS7hK5ke">891,650</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_ztL6KH1En2Ak"><span style="-sec-ix-hidden: xdx2ixbrl1129">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Loan was issued <span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zyBBsDvD54o1">September 9, 2024</span> and due in August 2025</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Effective
                                            rate <span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zDcuDehfpuBi">92.2</span><sup></sup></span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%<sup>(1)</sup></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930_z35fmkv3DTZ2">3,526,493</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231_zjEZ02Nqc3Ge">367,837</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240930_zJ7FCGFBjPAa">294,484</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20231231_zcND3IOi54Ra">3,750</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total loans payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermDebt_iI_pp0p0_c20240930_zvJQLifuqyj6">3,232,009</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LongTermDebt_pp0p0_c20231231_zmWGfBiq9zn5">364,087</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20240930_z8dz0wCIXtx1">3,232,009</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20231231_zDQz183PGLI8">264,988</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20240930_zDGJSzk9ptjj"><span style="-sec-ix-hidden: xdx2ixbrl1140">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20231231_zPLabdPCqma9">99,099</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock', window );">NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zfGbampWtdh5" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)">
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td><td><b>&#160;</b></td>
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Interest</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Term</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>rate</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zOHd9ADNc0b2">21,606</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zeaVr2sq2tVk">21,606</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 37%; text-align: left; padding-left: 5.4pt"><span id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zKaUQ1w6fkFe">Note is due on demand</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zptXSpp98Jyj">0</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">49% of Shareholder of SwissLink</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_znVxImtTpoL9">237,841</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zQnLzJW72Rag">237,841</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"><span id="xdx_901_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zXse5gBxefml">Note is due on demand</span></td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zxfh42cCzNk9">5</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Minority Shareholder of QXTEL</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zgHbRiKiOpVa">666,622</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LoansPayable_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zeb9RcyrJHOk"><span style="-sec-ix-hidden: xdx2ixbrl1162">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Note is due on <span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zE9JqZwfq9fh">October 1, 2025</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zKgpEODWLfr1">4.89</span></td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">%</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt">Total</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20240930_zDY0pR92AQdl">926,069</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--LoansPayable_pp0p0_c20231231_zPbql98gBD36">259,447</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td>&#160;</td>
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Current portion of loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20240930_zMcAgpIBzIua">926,069</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20231231_zXTyFosbFQO">259,447</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term loans payable - related parties</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--LongTermLoansPayable_pp0p0_c20240930_zgnKC5nBpAg4"><span style="-sec-ix-hidden: xdx2ixbrl1169">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--LongTermLoansPayable_pp0p0_c20231231_zz1DL7dkmUt"><span style="-sec-ix-hidden: xdx2ixbrl1170">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ScheduleOfLoansPayableTextBlock">
<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 );">- References</a><div><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;">IQST_ScheduleOfLoansPayableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock">
<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 );">- References</a><div><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;">IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_DebtDisclosureAbstract">
<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 );">- References</a><div><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;">us-gaap_DebtDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>37
<FILENAME>R26.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706700032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 - CONVERTIBLE NOTES (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_IQST_DisclosureNote7ConvertibleNotesAbstract', window );"><strong>Note 7 - Convertible Notes</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_us-gaap_ConvertibleDebtTableTextBlock', window );">NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ConvertibleDebtTableTextBlock_zh8X1CnwGJKh" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20240930_zSw0zKWsBnBg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20231231_zdVBH46EAmy1">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>December 31,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt">Issued in fiscal year 2023</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_982_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zjcZvJUe5SCh" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">28,193</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zosOUFI5yAzj" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">369,044</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Issued in fiscal year 2024</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zFhYpfIYmGCg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">4,011,775</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zSI2RCymI5lk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1182">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--ConvertibleNotesPayable_iI_zHMEqjRoYHl5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total convertible notes payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,039,968</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">369,044</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember_z7foIchLlj83" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: Unamortized debt discount</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(490,022</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(39,012</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zHs7iVyk4Rd6" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Total convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,549,946</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">330,032</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zjoVpWKxLHik" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Less: current portion of convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,549,946</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">330,032</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40B_eus-gaap--ConvertibleLongTermNotesPayable_iI_zMucD13cCre5" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Long-term convertible notes</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1196">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1197">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><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_us-gaap_ScheduleOfShortTermDebtTextBlock', window );">NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfShortTermDebtTextBlock_zLDYHNoKIxh3" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="3" style="text-align: center"><b>Principal</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Issuance</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Maturity</b></td><td><b>&#160;</b></td>
    <td colspan="3" style="text-align: center"><b>Interest</b></td><td><b>&#160;</b></td>
    <td style="text-align: center"><b>Payment</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>amount</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>date</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>date</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"><b>rate</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td style="border-bottom: Black 1pt solid; text-align: center"><b>schedule</b></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 1%; text-align: left">$</td><td style="width: 10%; text-align: right"><span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zZaFdwoxB8k">146,900</span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zpifskQYFmo7">March 7, 2024</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 14%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zHzuJX57Guje">January
                                            15, 2025</span></span></td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 8%; text-align: right"><span id="xdx_905_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zbvOjxbPdhgc">12</span></td><td style="width: 1%; text-align: left">%</td><td style="width: 2%">&#160;</td>
    <td style="width: 38%; text-align: left; padding-left: 5.4pt"><span id="xdx_90C_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zJs4VV0qdBna">10 payments</span> each in the amount of <span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zogn8yP9yAZi">$16,453</span> beginning on <span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zCADixaNRal4">April 15, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zJ6oeOrNEl6k">177,100</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z9mkrmhcZUBe">March 7, 2024</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z77Fkfsjb2W7">January 15, 2025</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z3d4797R09Ze">14</span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zdT18b64iOq8">5 payments</span>, one payment of&#160;<span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zAkJyTgVjt98">$100,947</span>&#160;and four payments of&#160;<span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoFourPaymentsMember_ziiUo16xk3Ul">$25,237</span>, beginning in September 2024</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zEd43dWHWDf9">179,400</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240710__20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zTQIHHVW17Q6">July 10, 2024</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250430__20250430__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zIcksO8XPP8h">April 30, 2025</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zUogwd8Y414c">14</span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zHzUwIp6mNjb">9 payments</span> each in the amount of <span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zGgSzoNXMJ18">$22,724</span> beginning on <span id="xdx_900_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zqYUQ8HdAtJa">August 30, 2024</span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left">$</td><td style="text-align: right"><span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zbpyeIW47eLg">151,960</span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_z78hPpYjIK07">September 16, 2024</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zx8p30AvoG35">July 15, 2025</span></span></td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_907_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zKygpSdsxSJ8">14</span></td><td style="text-align: left">%</td><td>&#160;</td>
    <td style="text-align: left; padding-left: 5.4pt"><span id="xdx_900_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_z3PyqF2etbH2">5 payments</span>, one payment of&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanOnePaymentMember_zjwmTNCF5gUf">$86,617</span>&#160;and four payments of&#160;<span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_zNVqgkpoyvL8">$21,654</span>, beginning in March 2025</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DisclosureNote7ConvertibleNotesAbstract">
<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 );">- References</a><div><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;">IQST_DisclosureNote7ConvertibleNotesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleDebtTableTextBlock">
<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>Tabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount.</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;">us-gaap_ConvertibleDebtTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_ScheduleOfShortTermDebtTextBlock">
<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>Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_ScheduleOfShortTermDebtTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>38
<FILENAME>R27.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980707519008">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 &#8211; ACQUISITION (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination, Asset Acquisition, and Joint Venture Formation [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_us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock', window );">NOTE 11 - ACQUISITIONS - QXTEL Consideration</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zWbHLrbx3yQb" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)">
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center">April 1,</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify">Fair Value of Consideration:</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">2024</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-left: 5.4pt">Cash</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_908_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zeNLWgqXdnk3">3,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Promissory note</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--NotesPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zTEeAr7lqpKe">2,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Contingent liability</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_ziO46wqYVWT1">1,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Total Purchase Price</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zn6isBox0RV3">6,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock', window );">NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_z9RZDqLUBTP5" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total purchase price</td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"><span id="xdx_90C_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zv9OwSagIs36">6,000,000</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Cash</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwWpcYeNMWe5">769,879</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Accounts receivable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zqJfUMvTYxH2">14,946,919</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Due from related party</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zOiqOhsL29N5">208,550</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other asset</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zSzyHroH4ezh">214,564</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Equipment</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwhRtYSS77p8">30,963</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total identifiable assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zO8JzTcNfyae">16,170,875</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Accounts payable</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zRlSLmQ42iM7">14,796,505</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Other current liabilities</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z5WgWoHRqFBg">403,584</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total liabilities assumed</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zb6BMbguM5Fk">15,200,089</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Net assets</td><td style="font: bold 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z6x1jSdqagad">970,786</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Non-controlling interest - 49%</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zbGEqhMK5yje">475,685</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Total net assets</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_907_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMUoZTrH0dNc">495,101</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Goodwill</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMJLSHQTfEad">5,504,899</span></td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><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_us-gaap_BusinessAcquisitionProFormaInformationTextBlock', window );">NOTE 11 - ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9LurwMtXoQ" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zOslSLlPcLzl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20230101__20230930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zQYjma5cUwKf">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Nine Months Ended</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>September 30,</b></td></tr>
  <tr style="vertical-align: bottom">
    <td><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2024</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>2023</b></td></tr>
  <tr id="xdx_40A_eus-gaap--Revenues_zuPXog7Edk72" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">212,029,873</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right">156,944,034</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--CostOfRevenue_z1RD3unxwnAl" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenues</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">205,899,685</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">150,745,335</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40D_eus-gaap--GrossProfit_z6MuRYQSdju3" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,130,188</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,198,699</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--OperatingExpenses_zAUFWRICbdvc" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Operating expenses</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">6,773,339</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,747,451</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zCSIK2wvIMy1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating loss</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(643,151</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">451,248</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zKFWcL7qblZ1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,646,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">224,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr id="xdx_400_eus-gaap--IncomeTaxesPaid_zksDwh1J1O8k" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Income tax</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(134,880</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(203,975</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td></tr>
  <tr id="xdx_406_eus-gaap--NetIncomeLoss_zIq1RHWZDtfe" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,424,306</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">472,211</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock">
<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>Tabular disclosure of contingent consideration in asset acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 15<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3<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;">us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_BusinessAcquisitionProFormaInformationTextBlock">
<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>Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(2)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (h)(3)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<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;">us-gaap_BusinessAcquisitionProFormaInformationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<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 );">- References</a><div><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;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock">
<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>Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 350<br> -SubTopic 30<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482665/350-30-50-1<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;">us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>39
<FILENAME>R28.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980704667296">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 - SEGMENT (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_SegmentReportingAbstract', window );"><strong>Segment Reporting [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_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock', window );">NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment</a></td>
<td class="text"><p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zZaTs23G8291" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i></i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i></i></p>

<p style="margin-top: 0; margin-bottom: 0"></p>

<p style="margin-top: 0; margin-bottom: 0"><span id="xdx_8BE_zKblGhq3iAk5" style="display: none">NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_493_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zJ3LRtV99gac">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zVkowmCvD3v9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z3dNI3t1ZsT1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zj72v6UmtNF1">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240701__20240930_zRawIZwiuojj">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">UK</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zOL5vw0wm23" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">36,604,753</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">1,048,201</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">17,202,173</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(605,513</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">54,249,614</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zXTfyBzIfS0f" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">35,614,356</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">822,312</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">16,165,751</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(372,724</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">52,229,695</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_z5vmHhz279O4" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">990,397</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">225,889</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,036,422</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,019,919</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zF19Mi7Ymvlh" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zqVtrc9geDyk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,303,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">257,881</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">748,105</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,076,472</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zKr41jgZioK" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(312,878</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(31,992</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">288,317</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1448">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(56,553</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zJgCO8hkSD73" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(633,774</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,544</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(6,528</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1454">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(646,846</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zYFlzX0CghT1" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1457">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(162</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(69,443</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1460">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(69,605</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zll0eeTxdiZ1" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(946,652</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(38,698</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">212,346</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1466">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(773,004</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"><i>&#160;</i></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Three months ended September 30, 2023</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49C_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z4ZvkkUH88N9">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zCrswrLyG3A5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_498_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zw9uxCFo5d4j">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20230701__20230930_zQO1ZpzIBKQf">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zmtOmtTN34a7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">39,390,527</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">1,498,054</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(1,131,378</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">39,757,203</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zb2Y2IelPjH9" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">38,593,585</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,266,475</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(1,131,378</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">38,728,682</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zTLaLN39deb7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">796,942</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">231,579</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1481">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">1,028,521</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zidZNpLkiGm" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zlpOX0bzXIy4" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">770,467</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">187,301</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1491">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">957,768</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zChLvVuammKj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating income</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">26,475</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">44,278</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1496">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">70,753</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zzEEFkO2SWqk" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(23,893</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(951</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1501">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(24,844</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zjsqxOo7h98j" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">2,582</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">43,327</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1506">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">45,909</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Nine months ended September 30, 2024</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49D_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zH1CWrykJGl">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zMxnjNn5feFc">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zfUjMGMG5zzi">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z4hQ2o0ydmCh">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_496_20240101__20240930_zZ8LE1tHSJP1">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td>&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">UK</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_zlZffZlIh0Hk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">135,649,542</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">3,157,073</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">48,676,228</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">(3,136,431</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 2%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right">184,346,412</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_zAaepeaF5k17" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">132,502,666</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,542,555</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">46,596,108</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(2,903,642</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">178,737,687</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_zIGZKABcrqab" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,146,876</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">614,518</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,080,120</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">5,608,725</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z9nxlgrATv7g" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_z8TjzjOBWuGj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">4,262,032</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">701,426</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">1,414,008</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(232,789</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">6,144,677</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zpjD1HSw72kc" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(1,115,156</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(86,908</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">666,112</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1542">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(535,952</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zYGWhPcihat8" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,666,763</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">33,544</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(13,056</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1548">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(2,646,275</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zAKd6keYA5ei" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt">Income tax expense</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1551">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(162</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(134,718</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1554">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(134,880</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zDUqFjIDXcG1" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,781,919</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(53,526</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">518,338</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1560">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(3,317,107</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>



<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify">&#160;</p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"></p>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><i>Nine months ended September 30, 2023</i></p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_490_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrtiiK6yiafd">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z12uhoD8eQp5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_492_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zjdUC5FuWAR2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_499_20230101__20230930_zgCNZiWWVlF7">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="text-align: justify">&#160;</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_403_eus-gaap--Revenues_z4pHqnF5k0F2" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt">Revenues</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">97,198,336</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">4,179,569</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">(4,129,344</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right">97,248,561</td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_409_eus-gaap--CostOfRevenue_z4YbK5eRg53b" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Cost of revenue</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">94,779,408</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,568,774</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">(4,129,344</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">94,218,838</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_408_eus-gaap--GrossProfit_z1NzFy2ZR4xk" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">Gross profit</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">2,418,928</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">610,795</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1575">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right">3,029,723</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z8zroiRfIeRj" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating expenses</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zFjLrWYVkqN" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">General and administration</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">2,966,908</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">562,310</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1585">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">3,529,218</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zyESDCiREPVj" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Operating income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(547,980</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">48,485</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1590">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(499,495</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-left: 5.4pt">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zGFFe1fqaIHa" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Other income (expense)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">249,286</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(24,348</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1595">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">224,938</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right">&#160;</td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_403_eus-gaap--NetIncomeLoss_zDyiqetnPgMb" style="vertical-align: bottom; background-color: White">
    <td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt">Net income (loss)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(298,694</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">24,137</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1600">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right">(274,557</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">)</td></tr>
  </table>

<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_AssetInformationByGeographicSegment', window );">NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment</a></td>
<td class="text"><p id="xdx_895_ecustom--AssetInformationByGeographicSegment_zZk9gW2oajil" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"><span id="xdx_8B3_zuKphjiWSVs" style="display: none">NOTE
12 - SEGMENT - Schedule of Asset Information by Geographic Segment</span></p>

<table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_497_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zTHpyFvbQWo6">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_494_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zLoqYiulecG2">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zccPiCqXDuIg">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyCtg0qkxb79">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_491_20240930_zSsWGG4lM9Gk">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font-weight: bold">September 30, 2024</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">USA</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Switzerland</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">UK</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Elimination</td><td style="font-weight: bold; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center">Total</td></tr>
  <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zAGc4gPKOYji" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">Assets</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zruHW4ap5NDa" style="vertical-align: bottom; background-color: White">
    <td style="width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current assets</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">8,735,079</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">850,772</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">10,792,038</td><td style="width: 1%; text-align: left">&#160;</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">(712,903</td><td style="width: 1%; text-align: left">)</td><td style="width: 2%">&#160;</td>
    <td style="width: 1%; text-align: left">$</td><td style="width: 9%; text-align: right">19,664,986</td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zt5vS5aMZw6c" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current assets</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">23,373,710</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">830,653</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">754,331</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(12,184,562</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">12,774,132</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zr8S21iw7X68" style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">Liabilities</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zRHNI0w35kn7" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">13,130,629</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">1,705,110</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">9,943,398</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">(712,903</td><td style="text-align: left">)</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">24,066,234</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zEXm1ngZJNMj" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt">Non-current liabilities</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">139</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">169,599</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">113,848</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right"><span style="-sec-ix-hidden: xdx2ixbrl1638">&#8212;</span>&#160;&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">$</td><td style="text-align: right">283,586</td><td style="text-align: left">&#160;</td></tr>
  </table>

<p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify">&#160;</p>

<table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49B_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z5s4qC2zHNf5">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49F_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z6ep7fcCrZaj">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_49A_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZdzsxWJiFFa">&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td id="xdx_495_20231231_zWOpxORlarm">&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify">December 31, 2023</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">USA</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Switzerland</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Elimination</td><td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center">Total</td></tr>
  <tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zl4mkYGp12x5" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Assets</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zyLYlPHprnhl" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt; width: 40%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
    assets</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">14,537,969</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">1,874,627</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(693,424</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 3%"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">15,719,172</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zgBQMdh5zQ0e" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
    assets</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,810,606</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">810,437</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(6,184,562</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">6,436,481</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zzPHimDZVUQd" style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt">Liabilities</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zxvsR9qz4eGg" style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Current
    liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">11,978,244</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">2,556,124</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">(693,424</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">)</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">13,840,944</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  <tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zUyZGD2pldDe" style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Non-current
    liabilities</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">139</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">268,698</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"><span style="-sec-ix-hidden: xdx2ixbrl1668">&#8212;</span>&#160;&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td><td style="font: 10pt Times New Roman, Times, Serif"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">$</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">268,837</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;</span></td></tr>
  </table>


<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_AssetInformationByGeographicSegment">
<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 );">- References</a><div><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;">IQST_AssetInformationByGeographicSegment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock">
<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>Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 25<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-25<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 280<br> -SubTopic 10<br> -Section 50<br> -Paragraph 30<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<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;">us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_SegmentReportingAbstract">
<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 );">- References</a><div><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;">us-gaap_SegmentReportingAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>40
<FILENAME>R29.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706977088">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 &#8211; WARRANTS (Tables)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [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_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock', window );">NOTE 13 - WARRANTS - Schedule of Warrant Summary</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z92jviR5kVp9" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Warrants
    Outstanding</b></td><td style="padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2"><b>&#160;</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td><b>&#160;</b></td>
    <td colspan="3"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Weighted Average</b></td><td style="font: 10pt Times New Roman, Times, Serif"><b>&#160;</b></td>
    <td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Weighted Average Remaining</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left"><b>&#160;</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Shares</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Exercise
    Price</b></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"><b>&#160;</b></td>
    <td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"><b>Contractual
    life (in years)</b></td></tr>
  <tr style="vertical-align: bottom">
    <td colspan="2" style="text-align: left">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="3">&#160;</td><td>&#160;</td>
    <td colspan="2">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, December 31, 2023</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20231231_z1gkNL3Hd8t4"><span style="-sec-ix-hidden: xdx2ixbrl1678">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20231231_zo92bgv8fqsl">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_d0_c20231231_zsmjy1feHgU"><span style="-sec-ix-hidden: xdx2ixbrl1680">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Granted</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240930_zTwaQRVAe3Q3">10,000,000</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_d0_c20240101__20240930_zSLtnd749oc9">0.88</span></td><td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 5%">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"><span id="xdx_90C_ecustom--WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod_pp2p2_dtY_c20240101__20240930_zXsNAu4fu8c4">0.88</span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Exercised</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right">(<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930_znhcTPKWqxth">5,227,273</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">)</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240101__20240930_z0We4XViPyle">0.11</span></td><td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif">&#160;</td>
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20240101__20240930_z88MclgrMd31"><span style="-sec-ix-hidden: xdx2ixbrl1686">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Forfeited/canceled</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20240101__20240930_zGLFnb0NHSi1"><span style="-sec-ix-hidden: xdx2ixbrl1687">&#8212;</span></span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_d0_c20240101__20240930_zZI8azeFVpga">&#8212;</span>&#160;&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_d0_c20240101__20240930_zwkM7fMRKrel"><span style="-sec-ix-hidden: xdx2ixbrl1689">&#8212;</span></span>&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="font: 10pt Times New Roman, Times, Serif; text-align: left"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">Outstanding, September 30, 2024</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20240930_zggRVGL5Pt33">4,772,727</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20240930_zfAmMbVy1Ata">0.11</span></td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left">&#160;</td><td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left">&#160;</td><td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"><span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_pp2p2_dtY_c20240930_zZo9dU9mAUlh">0.25</span></td></tr>
  </table><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_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock', window );">NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zBehjVOO5Oyj" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)">
    <tr>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td>
       <td>&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 50%; text-align: left; padding-left: 5.4pt">Expected term</td><td style="width: 1%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 48%; text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_z3J2tVxPN8y">0.25</span> - <span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zr0M4vOICknk">0.65</span> years </span></td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-left: 5.4pt">Expected average volatility</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zzebYFToNrR4">78%</span> - <span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zZOZfPQf4kY6">118%</span> </span></td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-left: 5.4pt">Expected dividend yield</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">&#8212;&#160;&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Risk-free interest rate</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span style="font-family: Times New Roman, Times, Serif; font-size: 10pt">&#160;<span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zlT9ftOI0bi8">4.73%</span> - <span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zt78sdNdT545">5.44%</span> </span></td></tr>
  </table><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_us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock', window );">NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs</a></td>
<td class="text"><table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zk4unjkukX8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)">
  <tr style="vertical-align: bottom">
    <td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"><b>Fair Value Measurements Using Significant Observable
    Inputs (Level 3)</b></td></tr>
  <tr style="vertical-align: bottom">
    <td style="font-size: 11pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td colspan="3" style="font-size: 11pt">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="padding-left: 5.4pt">Balance - December 31, 2023</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right"><span id="xdx_904_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20231231_z6XgEL1TCSY8"><span style="-sec-ix-hidden: xdx2ixbrl1706">&#8212;</span></span>&#160;&#160;</td><td style="text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="font-size: 11pt; padding-left: 5.4pt">&#160;</td><td style="font-size: 11pt">&#160;</td>
    <td style="font-size: 11pt; text-align: left">&#160;</td><td style="font-size: 11pt; text-align: right">&#160;</td><td style="font-size: 11pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="width: 70%; text-align: left; padding-left: 5.4pt">Addition of new derivatives recognized as cash received</td><td style="width: 10%">&#160;</td>
    <td style="width: 1%; text-align: left">&#160;</td><td style="width: 18%; text-align: right"><span id="xdx_900_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20240101__20240930_z6TyCYGW4efg">100,000</span></td><td style="width: 1%; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="text-align: left; padding-left: 5.4pt">Exercise on issuance of common stock</td><td>&#160;</td>
    <td style="text-align: left">&#160;</td><td style="text-align: right">(<span id="xdx_901_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20240101__20240930_zJq0YcV7D8Cl">885,843</span></td><td style="text-align: left">)</td></tr>
  <tr style="vertical-align: bottom; background-color: rgb(204,238,255)">
    <td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt">Change in fair value of the warrant</td><td style="padding-bottom: 1pt">&#160;</td>
    <td style="border-bottom: Black 1pt solid; text-align: left">&#160;</td><td style="border-bottom: Black 1pt solid; text-align: right"><span id="xdx_909_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20240101__20240930_zXmjj8DqxGUd">1,063,789</span></td><td style="padding-bottom: 1pt; text-align: left">&#160;</td></tr>
  <tr style="vertical-align: bottom; background-color: White">
    <td style="padding-bottom: 2.5pt; padding-left: 5.4pt">Balance - September 30, 2024</td><td style="padding-bottom: 2.5pt">&#160;</td>
    <td style="border-bottom: Black 2.5pt double; text-align: left">$</td><td style="border-bottom: Black 2.5pt double; text-align: right"><span id="xdx_909_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20240930_zhYYUkAumSif">277,946</span></td><td style="padding-bottom: 2.5pt; text-align: left">&#160;</td></tr>
  </table><span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock">
<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>Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis.</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/exampleRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 103<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482078/820-10-55-103<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<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;">us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock">
<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>Tabular disclosure of information about fair value of asset and liability not measured at fair value.</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/disclosureRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2E<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2E<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;">us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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_us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock">
<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>Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-1<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;">us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:textBlockItemType</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>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>41
<FILENAME>R30.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980804544032">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr><th class="th"><div>Sep. 30, 2024</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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [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_EntityIncorporationStateCountryCode', window );">Entity Incorporation, State or Country Code</a></td>
<td class="text">NV<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_EntityIncorporationDateOfIncorporation', window );">Entity Incorporation, Date of Incorporation</a></td>
<td class="text">Jun. 24,  2011<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_dei_EntityIncorporationDateOfIncorporation">
<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>Date when an entity was incorporated</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_EntityIncorporationDateOfIncorporation</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:dateItemType</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_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>42
<FILENAME>R31.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706900112">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 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_us-gaap_CashEquivalentsAtCarryingValue', window );">Cash Equivalents, at Carrying Value</a></td>
<td class="nump">$ 2,125,139<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,362,668<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_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts', window );">Allowance for Loan and Lease Loss, Recovery of Bad Debts</a></td>
<td class="nump">$ 1,801<span></span>
</td>
<td class="nump">$ 1,344<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=IQST_TwentyTwoCustomersMember', window );">Twenty Two Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="nump">87.70%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=IQST_ElevenCustomersMember', window );">Eleven Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">87.80%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_srt_MajorCustomersAxis=IQST_NoBadDebtRiskCustomersMember', window );">No Bad Debt Risk Customers [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ConcentrationRiskPercentage1', window );">Concentration Risk, Percentage</a></td>
<td class="nump">38.30%<span></span>
</td>
<td class="nump">54.80%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts">
<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>Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 310<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11B<br> -Subparagraph (c)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481962/310-10-50-11B<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;">us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_CashEquivalentsAtCarryingValue">
<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>Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_CashEquivalentsAtCarryingValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConcentrationRiskPercentage1">
<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 an entity that discloses a concentration risk in relation to quantitative amount, which serves as the "benchmark" (or denominator) in the equation, this concept represents the concentration percentage derived from the division.</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/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 21<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-21<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 825<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-20<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 18<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-18<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 275<br> -SubTopic 10<br> -Section 50<br> -Paragraph 20<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482861/275-10-50-20<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;">us-gaap_ConcentrationRiskPercentage1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</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_srt_MajorCustomersAxis=IQST_TwentyTwoCustomersMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=IQST_TwentyTwoCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=IQST_ElevenCustomersMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=IQST_ElevenCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_srt_MajorCustomersAxis=IQST_NoBadDebtRiskCustomersMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">srt_MajorCustomersAxis=IQST_NoBadDebtRiskCustomersMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>43
<FILENAME>R32.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980707506160">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract', window );"><strong>Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountsAndOtherReceivablesNetCurrent', window );">Other receivable</a></td>
<td class="nump">$ 127,569<span></span>
</td>
<td class="nump">$ 312,116<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_us-gaap_OtherPrepaidExpenseCurrent', window );">Prepaid expenses</a></td>
<td class="nump">1,203,450<span></span>
</td>
<td class="nump">738,050<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_us-gaap_AdvancesOnInventoryPurchases', window );">Advance payment</a></td>
<td class="nump">21,000<span></span>
</td>
<td class="nump">21,000<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_us-gaap_IncomeTaxReceivable', window );">Tax receivable</a></td>
<td class="nump">52,294<span></span>
</td>
<td class="nump">428<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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Deposit for acquisition of asset</a></td>
<td class="nump">357,500<span></span>
</td>
<td class="nump">357,500<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_us-gaap_SecurityDeposit', window );">Security deposit</a></td>
<td class="nump">128,703<span></span>
</td>
<td class="nump">20,000<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_us-gaap_PrepaidExpenseAndOtherAssetsCurrent', window );">Prepaid expenses and other current assets</a></td>
<td class="nump">$ 1,890,516<span></span>
</td>
<td class="nump">$ 1,449,094<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccountsAndOtherReceivablesNetCurrent">
<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>Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer.</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;">us-gaap_AccountsAndOtherReceivablesNetCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdvancesOnInventoryPurchases">
<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>Carrying value of capitalized payments made in advance for inventory that is expected to be received within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_AdvancesOnInventoryPurchases</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAndAssetAcquisitionAbstract">
<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 );">- References</a><div><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;">us-gaap_BusinessCombinationAndAssetAcquisitionAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
<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>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncomeTaxReceivable">
<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>Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(3)(a)(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_IncomeTaxReceivable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherPrepaidExpenseCurrent">
<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>Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 340<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483032/340-10-45-1<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;">us-gaap_OtherPrepaidExpenseCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PrepaidExpenseAndOtherAssetsCurrent">
<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>Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_PrepaidExpenseAndOtherAssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SecurityDeposit">
<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 amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_SecurityDeposit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>44
<FILENAME>R33.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980705131488">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentGross', window );">Total property and equipment</a></td>
<td class="nump">$ 1,538,491<span></span>
</td>
<td class="nump">$ 1,323,432<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_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment', window );">Accumulated depreciation and amortization</a></td>
<td class="num">(959,757)<span></span>
</td>
<td class="num">(800,435)<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_us-gaap_PropertyPlantAndEquipmentNet', window );">Property and equipment, net</a></td>
<td class="nump">578,734<span></span>
</td>
<td class="nump">522,997<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember', window );">Technology Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PropertyPlantAndEquipmentGross', window );">Total property and equipment</a></td>
<td class="nump">709,417<span></span>
</td>
<td class="nump">386,700<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember', window );">Software Development [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_PropertyPlantAndEquipmentGross', window );">Total property and equipment</a></td>
<td class="nump">676,403<span></span>
</td>
<td class="nump">836,840<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember', window );">Other Machinery and Equipment [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_PropertyPlantAndEquipmentLineItems', window );"><strong>Property, Plant and Equipment [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PropertyPlantAndEquipmentGross', window );">Total property and equipment</a></td>
<td class="nump">$ 152,671<span></span>
</td>
<td class="nump">$ 99,892<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment">
<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>Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services.</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/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(14))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<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;">us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentGross">
<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>Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</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/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(13))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 360<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<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;">us-gaap_PropertyPlantAndEquipmentGross</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<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;">us-gaap_PropertyPlantAndEquipmentLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentNet">
<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>Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -SubTopic 10<br> -Topic 360<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-7A<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478451/942-360-50-1<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;">us-gaap_PropertyPlantAndEquipmentNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_TechnologyEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_SoftwareDevelopmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_PropertyPlantAndEquipmentByTypeAxis=us-gaap_OtherMachineryAndEquipmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>45
<FILENAME>R34.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706566928">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 5 &#8211; PROPERTY AND EQUIPMENT (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_PropertyPlantAndEquipmentAbstract', window );"><strong>Property, Plant and Equipment [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DepreciationAndAmortization', window );">Depreciation, Depletion and Amortization, Nonproduction</a></td>
<td class="nump">$ 104,061<span></span>
</td>
<td class="nump">$ 103,246<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DepreciationAndAmortization">
<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 current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 360<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482099/360-10-50-1<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;">us-gaap_DepreciationAndAmortization</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_PropertyPlantAndEquipmentAbstract">
<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 );">- References</a><div><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;">us-gaap_PropertyPlantAndEquipmentAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>46
<FILENAME>R35.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980708405728">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Apr. 23, 2023</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,526,493<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,526,493<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 367,837<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_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Debt Instrument, Unamortized Discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">294,484<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">294,484<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,750<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_us-gaap_LongTermDebt', window );">Long-Term Debt</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,232,009<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,232,009<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">364,087<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_us-gaap_LongTermDebtCurrent', window );">Long-Term Debt, Current Maturities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,232,009<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,232,009<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">264,988<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_us-gaap_LongTermDebtNoncurrent', window );">Long-Term Debt, Excluding Current Maturities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">99,099<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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">337,083<span></span>
</td>
<td class="text"> <span></span>
</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_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">27,537<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="nump">$ 130,197<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=IQST_SettlementOfNotePayableMember', window );">Settlement Of Note Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,770,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_MartusMember', window );">Martus</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 103,738<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 103,738<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">103,738<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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Oct. 23,  2018<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan.  02,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member', window );">Darlene Covi 19 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 80,019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 80,019<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">99,099<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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr.  01,  2020<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Mar. 31,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteOneMember', window );">Promissory Note One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">165,000<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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr.  04,  2023<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr.  04,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">24.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteTwoMember', window );">Promissory Note Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 217,391<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 217,391<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jun. 11,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jun. 11,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteQXTELMember', window );">Promissory Note Q X T E L [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr.  01,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jun. 30,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.89%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.89%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteThreeMember', window );">Promissory Note Three [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 271,739<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 271,739<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 16,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 16,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteFourMember', window );">Promissory Note Four [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 271,739<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 271,739<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 31,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 31,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteFiveMember', window );">Promissory Note Five [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 190,217<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 190,217<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Sep. 23,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Sep. 23,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_FutureReceiptsLoanMember', window );">Future Receipts Loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 891,650<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 891,650<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Sep.  09,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">92.20%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">92.20%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentRepurchaseAmount', window );">Debt Instrument, Repurchase Amount</a></td>
<td class="nump">$ 665,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentUnusedBorrowingCapacityFee', window );">Debt Instrument, Unused Borrowing Capacity, Fee</a></td>
<td class="nump">13,425<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="nump">651,575<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="nump">$ 81,009<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_StockIssuanceForSettlementOfDebtOneMember', window );">Stock Issuance For Settlement Of Debt One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 102,660<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_StockIssuanceForSettlementOfDebtTwoMember', window );">Stock Issuance For Settlement Of Debt Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1', window );">Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 27,537<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<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>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4<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;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<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>Face (par) amount of debt instrument at time of issuance.</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/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<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;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<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>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIssuanceDate1">
<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>Date the debt instrument was issued, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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;">us-gaap_DebtInstrumentIssuanceDate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_DebtInstrumentMaturityDate">
<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>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_DebtInstrumentPeriodicPayment">
<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>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<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;">us-gaap_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_DebtInstrumentRepurchaseAmount">
<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>Fair value amount of debt instrument that was repurchased.</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;">us-gaap_DebtInstrumentRepurchaseAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnamortizedDiscount">
<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>Amount, after accumulated amortization, of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-1A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<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;">us-gaap_DebtInstrumentUnamortizedDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentUnusedBorrowingCapacityFee">
<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>Amount of commitment fees for the unused borrowing capacity under the long-term financing arrangement that is available to the entity.</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/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481544/470-10-50-6<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_DebtInstrumentUnusedBorrowingCapacityFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1">
<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>Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481435/852-10-45-9<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;">us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_LongTermDebt">
<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>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 5: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4<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;">us-gaap_LongTermDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtCurrent">
<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>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as current. Excludes lease obligation.</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/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_LongTermDebtCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermDebtNoncurrent">
<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>Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation.</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/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_LongTermDebtNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesOther">
<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>Number of shares of stock issued attributable to transactions classified as 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;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StatementEquityComponentsAxis=IQST_SettlementOfNotePayableMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=IQST_SettlementOfNotePayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_MartusMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_MartusMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_DarleneCovi19Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteOneMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteTwoMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteQXTELMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteQXTELMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteThreeMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteThreeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteFourMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteFourMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteFiveMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_PromissoryNoteFiveMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_FutureReceiptsLoanMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_FutureReceiptsLoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_StockIssuanceForSettlementOfDebtOneMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_StockIssuanceForSettlementOfDebtOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_StockIssuanceForSettlementOfDebtTwoMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_StockIssuanceForSettlementOfDebtTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>47
<FILENAME>R36.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980707068464">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 926,069<span></span>
</td>
<td class="nump">$ 259,447<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_us-gaap_OtherLoansPayableCurrent', window );">Other Loans Payable, Current</a></td>
<td class="nump">926,069<span></span>
</td>
<td class="nump">259,447<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_us-gaap_LongTermLoansPayable', window );">Loans Payable, Noncurrent</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member', window );">49% of Shareholder of SwissLink 1</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 21,606<span></span>
</td>
<td class="nump">21,606<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_us-gaap_DebtInstrumentMaturityDateDescription', window );">Debt Instrument, Maturity Date, Description</a></td>
<td class="text">Note is due on demand<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">0.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member', window );">49% of Shareholder of SwissLink 2</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 237,841<span></span>
</td>
<td class="nump">237,841<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_us-gaap_DebtInstrumentMaturityDateDescription', window );">Debt Instrument, Maturity Date, Description</a></td>
<td class="text">Note is due on demand<span></span>
</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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">500.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_MinorityShareholderOfQXTELMember', window );">Minority Shareholder Of Q X T E L [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_LoansPayable', window );">Loans Payable</a></td>
<td class="nump">$ 666,622<span></span>
</td>
<td class="text"> <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_us-gaap_DebtInstrumentInterestRateStatedPercentage', window );">Debt Instrument, Interest Rate, Stated Percentage</a></td>
<td class="nump">489.00%<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">Oct.  01,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateStatedPercentage">
<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>Contractual interest rate for funds borrowed, under the debt agreement.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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;">us-gaap_DebtInstrumentInterestRateStatedPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<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>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_DebtInstrumentMaturityDateDescription">
<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>Description of the maturity date of the debt instrument including whether the debt matures serially and, if so, a brief description of the serial maturities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_DebtInstrumentMaturityDateDescription</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LoansPayable">
<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>Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<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;">us-gaap_LoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LongTermLoansPayable">
<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>Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_LongTermLoansPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherLoansPayableCurrent">
<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>Amount of long-term loans classified as other, payable within one year or the operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(13)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<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;">us-gaap_OtherLoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_N49OfShareholderOfSwisslink2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_MinorityShareholderOfQXTELMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_MinorityShareholderOfQXTELMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>48
<FILENAME>R37.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706053136">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 6 &#8211;LOANS PAYABLE (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RepaymentsOfOtherDebt', window );">Repayments of Other Debt</a></td>
<td class="nump">$ 669,121<span></span>
</td>
<td class="nump">$ 9,006<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember', window );">Loans Payable [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_InterestExpense', window );">Interest Expense, Operating and Nonoperating</a></td>
<td class="nump">121,806<span></span>
</td>
<td class="nump">22,417<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_us-gaap_AmortizationOfDebtDiscountPremium', window );">Amortization of Debt Discount (Premium)</a></td>
<td class="nump">$ 163,406<span></span>
</td>
<td class="nump">$ 7,406<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AmortizationOfDebtDiscountPremium">
<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>Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-3<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;">us-gaap_AmortizationOfDebtDiscountPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_InterestExpense">
<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>Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.</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/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483013/835-20-50-1<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;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_RepaymentsOfOtherDebt">
<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>Amount of cash outflow for the payment of debt classified as other.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<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;">us-gaap_RepaymentsOfOtherDebt</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_ShortTermDebtLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=us-gaap_LoansPayableMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>49
<FILENAME>R38.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980701014128">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Jul. 15, 2025</div></th>
<th class="th"><div>Apr. 30, 2025</div></th>
<th class="th"><div>Jan. 15, 2025</div></th>
<th class="th"><div>Sep. 16, 2024</div></th>
<th class="th"><div>Sep. 01, 2024</div></th>
<th class="th"><div>Aug. 30, 2024</div></th>
<th class="th"><div>Jul. 10, 2024</div></th>
<th class="th"><div>Apr. 15, 2024</div></th>
<th class="th"><div>Mar. 07, 2024</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ConvertibleNotesPayableCurrent', window );">Less: current portion of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,549,946<span></span>
</td>
<td class="nump">$ 330,032<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_us-gaap_ConvertibleNotesPayable', window );">Total convertible notes payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,039,968<span></span>
</td>
<td class="nump">369,044<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_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Less: Unamortized debt discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">294,484<span></span>
</td>
<td class="nump">3,750<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_us-gaap_ConvertibleLongTermNotesPayable', window );">Long-term convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,526,493<span></span>
</td>
<td class="nump">367,837<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesPayable2023Member', window );">Convertible Notes Payable 2023 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ConvertibleNotesPayableCurrent', window );">Less: current portion of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">28,193<span></span>
</td>
<td class="nump">369,044<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesPayable2024Member', window );">Convertible Notes Payable 2024 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ConvertibleNotesPayableCurrent', window );">Less: current portion of convertible notes</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,011,775<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesMember', window );">Convertible Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentUnamortizedDiscount', window );">Less: Unamortized debt discount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (490,022)<span></span>
</td>
<td class="num">$ (39,012)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanOneMember', window );">March 7 Third Party Loan One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 146,900<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Mar.  07,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 15,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Debt Instrument, Interest Rate, Effective Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">12.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment', window );">Debt Instrument, Frequency of Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">10 payments<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 16,453<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentDateOfFirstRequiredPayment1', window );">Debt Instrument, Date of First Required Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr. 15,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoMember', window );">March 7 Third Party Loan Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 177,100<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Mar.  07,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 15,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Debt Instrument, Interest Rate, Effective Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment', window );">Debt Instrument, Frequency of Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 payments<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoOnePaymentMember', window );">March 7 Third Party Loan Two One Payment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,947<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoFourPaymentsMember', window );">March 7 Third Party Loan Two Four Payments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 25,237<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_July10ThirdPartyLoanMember', window );">July 10 Third Party Loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 179,400<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jul. 10,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr. 30,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Debt Instrument, Interest Rate, Effective Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment', window );">Debt Instrument, Frequency of Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">9 payments<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 22,724<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentDateOfFirstRequiredPayment1', window );">Debt Instrument, Date of First Required Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Aug. 30,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanMember', window );">September 16 Third Party Loan [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 151,960<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentIssuanceDate1', window );">Debt Instrument, Issuance Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Sep. 16,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">Jul. 15,  2025<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Debt Instrument, Interest Rate, Effective Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanFourPaymentsMember', window );">September 16 Third Party Loan Four Payments [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment', window );">Debt Instrument, Frequency of Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">5 payments<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 21,654<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanOnePaymentMember', window );">September 16 Third Party Loan One Payment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 86,617<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleLongTermNotesPayable">
<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>Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_ConvertibleLongTermNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayable">
<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>Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<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;">us-gaap_ConvertibleNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ConvertibleNotesPayableCurrent">
<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>Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_ConvertibleNotesPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCarryingAmount">
<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>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4<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;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentDateOfFirstRequiredPayment1">
<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>Date the debt agreement requires the first payment to be made, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<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;">us-gaap_DebtInstrumentDateOfFirstRequiredPayment1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_DebtInstrumentFrequencyOfPeriodicPayment">
<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>Description of the frequency of periodic payments (monthly, quarterly, annual).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<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;">us-gaap_DebtInstrumentFrequencyOfPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage">
<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>Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</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/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-6<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;">us-gaap_DebtInstrumentInterestRateEffectivePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentIssuanceDate1">
<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>Date the debt instrument was issued, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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;">us-gaap_DebtInstrumentIssuanceDate1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_DebtInstrumentMaturityDate">
<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>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_DebtInstrumentPeriodicPayment">
<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>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<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;">us-gaap_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_DebtInstrumentUnamortizedDiscount">
<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>Amount, after accumulated amortization, of debt discount.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-1A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<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;">us-gaap_DebtInstrumentUnamortizedDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesPayable2023Member">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesPayable2023Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesPayable2024Member">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesPayable2024Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanOneMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoOnePaymentMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoOnePaymentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoFourPaymentsMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanTwoFourPaymentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_July10ThirdPartyLoanMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_July10ThirdPartyLoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanFourPaymentsMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanFourPaymentsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanOnePaymentMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_September16ThirdPartyLoanOnePaymentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>50
<FILENAME>R39.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980705177600">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 7 - CONVERTIBLE NOTES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1">12 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Mar. 01, 2024</div></th>
<th class="th"><div>Jan. 24, 2024</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,526,493<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 367,837<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_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,047,021<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet', window );">Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 490,022<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,012<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_us-gaap_DebtConversionConvertedInstrumentAmount1', window );">Debt Conversion, Converted Instrument, Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">333,333<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DebtConversionConvertedInstrumentFee', window );">[custom:DebtConversionConvertedInstrumentFee]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,750<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtConversionConvertedInstrumentSharesIssued1', window );">Debt Conversion, Converted Instrument, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,064,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansTotalMember', window );">Third Party Loans Total [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_InterestExpense', window );">Interest Expense, Operating and Nonoperating</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 555,092<span></span>
</td>
<td class="nump">$ 13,668<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AmortizationOfDebtDiscountPremium', window );">Amortization of Debt Discount (Premium)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">693,516<span></span>
</td>
<td class="nump">$ 13,904<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteOneMember', window );">Convertible Note One [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 284,760<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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jun.  01,  2024<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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,893<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteTwoMember', window );">Convertible Note Two [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 256,760<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_us-gaap_DebtInstrumentMaturityDate', window );">Debt Instrument, Maturity Date</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Oct. 15,  2024<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_us-gaap_DebtInstrumentInterestRateTerms', window );">Debt Instrument, Interest Rate Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">a one-time interest charge
of&#160;12%&#160;shall be applied<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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 28,757<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteThirdPartyTotalMember', window );">Convertible Note Third Party Total [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 541,520<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_us-gaap_InterestOnConvertibleDebtNetOfTax', window );">Interest on Convertible Debt, Net of Tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 66,520<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_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature', window );">Debt Instrument, Convertible, Terms of Conversion Feature</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The notes are convertible
at the option of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading
price of Company&#8217;s common stock during the 10 trading days prior to the conversion date<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPAMember', window );">M 2 B S P A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentCarryingAmount', window );">Long-Term Debt, Gross</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,888,889<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature', window );">Debt Instrument, Convertible, Terms of Conversion Feature</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Each noteholder shall receive shares of common stock (&#8220;Kicker Shares&#8221;)
in an amount equal to ten percent of the principal amount of any Note issued divided by $0.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentConvertibleConversionPrice1', window );">Debt Instrument, Convertible, Conversion Price</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentTerm', window );">Debt Instrument, Term</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">1 year<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentInterestRateEffectivePercentage', window );">Debt Instrument, Interest Rate, Effective Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">18.00%<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche1Member', window );">M 2 B S P A Tranche 1 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,222,222<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,020,200<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet', window );">Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 222,222<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche2Member', window );">M 2 B S P A Tranche 2 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="nump">$ 1,111,111<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="nump">1,010,101<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DebtInstrumentOriginalIssueDiscount', window );">[custom:DebtInstrumentOriginalIssueDiscount]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">111,111<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche3Member', window );">M 2 B S P A Tranche 3 [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentFaceAmount', window );">Debt Instrument, Face Amount</a></td>
<td class="nump">$ 555,556<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="nump">505,051<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_DebtInstrumentOriginalIssueDiscount', window );">[custom:DebtInstrumentOriginalIssueDiscount]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 55,556<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ThirdPartyConvertibleDebtMember', window );">Third Party Convertible Debt [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet', window );">Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 105,360<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ProceedsFromUnsecuredNotesPayable', window );">Proceeds from Unsecured Notes Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 665,360<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_M2BNotesMember', window );">M 2 B Notes [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature', window );">Debt Instrument, Convertible, Terms of Conversion Feature</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The notes are convertible at the option
of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading price of Company&#8217;s
common stock during the 10 trading days prior to the conversion date.<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_DebtConversionConvertedInstrumentFee">
<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 );">- References</a><div><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;">IQST_DebtConversionConvertedInstrumentFee</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_IQST_DebtInstrumentOriginalIssueDiscount">
<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 );">- References</a><div><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;">IQST_DebtInstrumentOriginalIssueDiscount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_AmortizationOfDebtDiscountPremium">
<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>Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(8))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1F<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1F<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-3<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;">us-gaap_AmortizationOfDebtDiscountPremium</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_DebtConversionConvertedInstrumentAmount1">
<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 value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<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;">us-gaap_DebtConversionConvertedInstrumentAmount1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_DebtConversionConvertedInstrumentSharesIssued1">
<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 number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. "Part noncash" refers to that portion of the transaction not resulting in cash receipts or payments in the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-5<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;">us-gaap_DebtConversionConvertedInstrumentSharesIssued1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_DebtInstrumentCarryingAmount">
<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>Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4<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;">us-gaap_DebtInstrumentCarryingAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleConversionPrice1">
<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 price per share of the conversion feature embedded in the debt instrument.</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/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-5<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;">us-gaap_DebtInstrumentConvertibleConversionPrice1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature">
<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>Description of conversion terms for debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-6<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-7<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;">us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentFaceAmount">
<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>Face (par) amount of debt instrument at time of issuance.</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/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<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;">us-gaap_DebtInstrumentFaceAmount</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateEffectivePercentage">
<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>Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium.</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/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-6<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;">us-gaap_DebtInstrumentInterestRateEffectivePercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentInterestRateTerms">
<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>Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_DebtInstrumentInterestRateTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentMaturityDate">
<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>Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1B<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1B<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;">us-gaap_DebtInstrumentMaturityDate</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_DebtInstrumentPeriodicPayment">
<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>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<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;">us-gaap_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_DebtInstrumentTerm">
<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>Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</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;">us-gaap_DebtInstrumentTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</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_us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet">
<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>Amount of unamortized debt discount (premium) and debt issuance costs.</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/exampleRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482949/835-30-55-8<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69B<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69B<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 69C<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481568/470-20-55-69C<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1D<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1D<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482900/835-30-50-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-2<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-4<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482925/835-30-45-1A<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;">us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_InterestExpense">
<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>Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense.</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/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 49<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-49<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 24<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-24<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 835<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483013/835-20-50-1<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;">us-gaap_InterestExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_InterestOnConvertibleDebtNetOfTax">
<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>Amount, after tax, of interest recognized on convertible debt instrument excluding interest on principal required to be paid in cash.</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/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482662/260-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 16<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-16<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 40<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-40<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;">us-gaap_InterestOnConvertibleDebtNetOfTax</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_ProceedsFromUnsecuredNotesPayable">
<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 cash inflow from borrowings supported by a written promise to pay an obligation that is uncollateralized (where debt is not backed by the pledge of collateral).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 14<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-14<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;">us-gaap_ProceedsFromUnsecuredNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_ShortTermDebtLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<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>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansTotalMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ThirdPartyLoansTotalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteOneMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteOneMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteTwoMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteTwoMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteThirdPartyTotalMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ConvertibleNoteThirdPartyTotalMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPAMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2BSPAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche1Member">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche1Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche2Member">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche2Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche3Member">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche3Member</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_ThirdPartyConvertibleDebtMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ThirdPartyConvertibleDebtMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_M2BNotesMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_M2BNotesMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>51
<FILENAME>R40.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980698309056">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 8 &#8211; STOCKHOLDERS&#8217; EQUITY (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Nov. 03, 2023</div></th>
<th class="th"><div>Jan. 07, 2021</div></th>
<th class="th"><div>Nov. 11, 2020</div></th>
<th class="th"><div>Nov. 03, 2020</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_CommonStockSharesAuthorized', window );">Common Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">300,000,000<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_us-gaap_CommonStockParOrStatedValuePerShare', window );">Common Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<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_us-gaap_StockIssuedDuringPeriodSharesNewIssues', window );">Stock Issued During Period, Shares, New Issues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,047,021<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 31,820<span></span>
</td>
<td class="nump">$ 46,600<span></span>
</td>
<td class="nump">$ 31,065<span></span>
</td>
<td class="nump">$ 12,815<span></span>
</td>
<td class="nump">$ 6,900<span></span>
</td>
<td class="nump">$ 11,230<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">337,083<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Stock Issued During Period, Value, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">337,083<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Stock Issued During Period, Value, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 175,000<span></span>
</td>
<td class="nump">$ 400,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 400,000<span></span>
</td>
<td class="nump">$ 597,777<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<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_us-gaap_CommonStockSharesIssued', window );">Common Stock, Shares, Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">186,176,651<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">186,176,651<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">172,129,630<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_us-gaap_CommonStockSharesOutstanding', window );">Common Stock, Shares, Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">186,176,651<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">186,176,651<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">172,129,630<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ProceedsFromIssuanceOfUnissuedCommonStock', window );">[custom:ProceedsFromIssuanceOfUnissuedCommonStock]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_CommonStockSharesSubscribedButUnissued', window );">Common Stock, Shares Subscribed but Unissued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,586,452<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,586,452<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">136,452<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_us-gaap_AdditionalPaidInCapitalCommonStock', window );">Additional Paid in Capital, Common Stock</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 171,061<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 171,061<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 71,061<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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,200,000<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember', window );">Preferred Class A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember', window );">Series A Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<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_us-gaap_PreferredStockParticipationRights', window );">Preferred Stock, Participation Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">holders of Series A Preferred
Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution,
or liquidation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters
submitted to stockholders at a rate of 51% of the total vote of stockholders<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<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_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember', window );">Series B Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<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_us-gaap_PreferredStockParticipationRights', window );">Preferred Stock, Participation Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Holders of Series B Preferred Stock are entitled to
receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of
$81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year consisting
of twelve 30-day months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Holders of Series B Preferred Stock do not have voting rights<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,080<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_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,080<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">31,080<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_us-gaap_PreferredStockRedemptionTerms', window );">Preferred Stock, Redemption Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Under the Certificate of Designation, holders of Series B Preferred
Stock will receive a liquidation preference of&#160;$81&#160;per share in any distribution upon winding up, dissolution, or liquidation
of the Company before junior security holders, as provided in the designation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature', window );">Debt Instrument, Convertible, Terms of Conversion Feature</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">may convert into common stock
after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember', window );">Series C Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<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_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<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_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<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_us-gaap_PreferredStockRedemptionTerms', window );">Preferred Stock, Redemption Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Under the Certificate of Designation, holders of Series C Preferred
Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution
upon winding up, dissolution, or liquidation of the company, as provided in the designation<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassDMember', window );">Preferred Class D [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember', window );">Series D Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockSharesAuthorized', window );">Preferred Stock, Shares Authorized</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">75,000<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_us-gaap_PreferredStockParOrStatedValuePerShare', window );">Preferred Stock, Par or Stated Value Per Share</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 0.001<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_us-gaap_PreferredStockSharesIssued', window );">Preferred Stock, Shares Issued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<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_us-gaap_PreferredStockSharesOutstanding', window );">Preferred Stock, Shares Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">0<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_us-gaap_PreferredStockRedemptionTerms', window );">Preferred Stock, Redemption Terms</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Under the Certificate of Designation, in the event of any dissolution,
liquidation or winding up of the Corporation, the Holders of Series D Preferred Stock shall be entitled to participate in any distribution
out of the assets of the Corporation before the holders of the Common Stock, Series A Preferred Stock and Series C Preferred Stock, but
shall be considered on parity to the liquidation rights of the Series B Preferred Stockholders<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=IQST_DirectorsIssuanceMember', window );">Directors Issuance [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 109,485<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=IQST_DebtSettlementIssuanceMember', window );">Debt Settlement Issuance [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,770,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Stock Issued During Period, Value, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 279,660<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=IQST_ConvertibleNotesIssuanceMember', window );">Convertible Notes Issuance [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,535,354<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Stock Issued During Period, Value, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 597,777<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember', window );">Common Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="nump">150,000<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="nump">60,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 150<span></span>
</td>
<td class="nump">$ 150<span></span>
</td>
<td class="nump">$ 150<span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="nump">$ 60<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,064,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,064,394<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Stock Issued During Period, Value, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,064<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,405,057<span></span>
</td>
<td class="nump">1,822,216<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,514,707<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,941,177<span></span>
</td>
<td class="nump">575,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Stock Issued During Period, Value, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,405<span></span>
</td>
<td class="nump">$ 1,822<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,515<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,942<span></span>
</td>
<td class="nump">$ 5,227,273<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=IQST_ConversionOfDebtIssuanceMember', window );">Conversion Of Debt Issuance [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Stock Issued During Period, Value, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 337,083<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=IQST_StockPayableForCashMember', window );">Stock Payable For Cash [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_CommonStockSharesSubscribedButUnissued', window );">Common Stock, Shares Subscribed but Unissued</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,450,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series A Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Stock Issued During Period, Value, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Stock Issued During Period, Value, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series B Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation', window );">Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation', window );">Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodSharesOther', window );">Stock Issued During Period, Shares, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueOther', window );">Stock Issued During Period, Value, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities', window );">Stock Issued During Period, Shares, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities', window );">Stock Issued During Period, Value, Conversion of Convertible Securities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series C Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockParticipationRights', window );">Preferred Stock, Participation Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">The holders of shares of Series C Preferred
Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available
for that purpose<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Holders of Series C Preferred Stock do not have voting rights<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature', window );">Debt Instrument, Convertible, Terms of Conversion Feature</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">may convert into common stock after
twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#8217;s stock liquidity<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember', window );">Preferred Stock [Member] | Series D Preferred Stock [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems', window );"><strong>Accumulated Other Comprehensive Income (Loss) [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_PreferredStockParticipationRights', window );">Preferred Stock, Participation Rights</a></td>
<td class="text">The&#160;holders of shares of Series
D Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally
available for that purpose<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_PreferredStockVotingRights', window );">Preferred Stock, Voting Rights</a></td>
<td class="text">Holders of Series D Preferred Stock do not have voting rights<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature', window );">Debt Instrument, Convertible, Terms of Conversion Feature</a></td>
<td class="text">may convert into common stock
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series D Preferred Stock<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ProceedsFromIssuanceOfUnissuedCommonStock">
<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 );">- References</a><div><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;">IQST_ProceedsFromIssuanceOfUnissuedCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-4<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-5<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481674/830-30-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 17<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481694/830-30-45-17<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 830<br> -SubTopic 30<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 20<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481694/830-30-45-20<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;">us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AdditionalPaidInCapitalCommonStock">
<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>Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30)(a)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_AdditionalPaidInCapitalCommonStock</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockParOrStatedValuePerShare">
<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>Face amount or stated value per share of common stock.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_CommonStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesAuthorized">
<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 maximum number of common shares permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<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;">us-gaap_CommonStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesIssued">
<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>Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_CommonStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesOutstanding">
<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>Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<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;">us-gaap_CommonStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommonStockSharesSubscribedButUnissued">
<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>Amount of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_CommonStockSharesSubscribedButUnissued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature">
<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>Description of conversion terms for debt instrument.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-6<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-7<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;">us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParOrStatedValuePerShare">
<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>Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<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;">us-gaap_PreferredStockParOrStatedValuePerShare</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockParticipationRights">
<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>Describe the contractual rights of preferred stockholders to receive dividends or returns from the entity's profits, cash flows, or returns on investments.</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;">us-gaap_PreferredStockParticipationRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockRedemptionTerms">
<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 redemption terms of preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. The redemption features of this capital stock are solely within the control of the issuer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 11<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-11<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;">us-gaap_PreferredStockRedemptionTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesAuthorized">
<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 maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<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;">us-gaap_PreferredStockSharesAuthorized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesIssued">
<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>Number of shares issued for nonredeemable preferred shares and preferred shares redeemable solely at option of issuer. Includes, but is not limited to, preferred shares issued, repurchased, and held as treasury shares. Excludes preferred shares classified as debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 13<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-13<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;">us-gaap_PreferredStockSharesIssued</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockSharesOutstanding">
<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>Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.6-05(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-04(16)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479170/946-210-S99-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<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;">us-gaap_PreferredStockSharesOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_PreferredStockVotingRights">
<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>Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<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;">us-gaap_PreferredStockVotingRights</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities">
<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>Number of shares issued during the period as a result of the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1E<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481139/470-20-50-1E<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 505<br> -SubTopic 10<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-3<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;">us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodSharesNewIssues">
<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>Number of new stock issued during the period.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 505<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478448/946-505-50-2<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(4)(b))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-03(i)(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479886/946-10-S99-3<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodSharesNewIssues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodSharesOther">
<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>Number of shares of stock issued attributable to transactions classified as 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;">us-gaap_StockIssuedDuringPeriodSharesOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation">
<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>Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities">
<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 gross value of stock issued during the period upon the conversion of convertible securities.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -SubTopic 10<br> -Topic 505<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481112/505-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(30))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(31))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<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;">us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_StockIssuedDuringPeriodValueOther">
<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>Value of shares of stock issued attributable to transactions classified as 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;">us-gaap_StockIssuedDuringPeriodValueOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation">
<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>Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(28))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(29))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 505<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.3-04)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480008/505-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_PreferredClassAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesAPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesBPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesCPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=IQST_PreferredClassDMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=IQST_PreferredClassDMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementClassOfStockAxis=us-gaap_SeriesDPreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=IQST_DirectorsIssuanceMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=IQST_DirectorsIssuanceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=IQST_DebtSettlementIssuanceMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=IQST_DebtSettlementIssuanceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=IQST_ConvertibleNotesIssuanceMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=IQST_ConvertibleNotesIssuanceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_CommonStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=IQST_ConversionOfDebtIssuanceMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=IQST_ConversionOfDebtIssuanceMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=IQST_StockPayableForCashMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=IQST_StockPayableForCashMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementEquityComponentsAxis=us-gaap_PreferredStockMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>52
<FILENAME>R41.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706977872">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_RelatedPartyTransactionsAbstract', window );"><strong>Related Party Transactions [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LoansAndLeasesReceivableRelatedParties', window );">Loans and Leases Receivable, Related Parties</a></td>
<td class="nump">$ 635,715<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 340,515<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_us-gaap_NotesAndLoansPayableCurrent', window );">Notes and Loans Payable, Current</a></td>
<td class="nump">26,613<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">26,613<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_us-gaap_ManagementFeeExpense', window );">Management Fee Expense</a></td>
<td class="nump">634,500<span></span>
</td>
<td class="nump">$ 402,000<span></span>
</td>
<td class="text">&#160;<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_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities', window );">Increase (Decrease) in Employee Related Liabilities</a></td>
<td class="nump">109,485<span></span>
</td>
<td class="nump">$ 30,945<span></span>
</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_us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities', window );">Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities</a></td>
<td class="nump">$ 316,448<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 100,128<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities">
<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 amount of expense accrued as of the reporting date related to risk management activities (not including reinsurance) for the mitigating of claim liabilities related to financial guarantee insurance contracts.</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/disclosureRef<br> -Topic 944<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Subparagraph (b)(4)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480081/944-40-50-9<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;">us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities">
<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 increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Subparagraph (a)<br> -SubTopic 10<br> -Topic 230<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<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;">us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_LoansAndLeasesReceivableRelatedParties">
<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 an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(7)(e))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<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;">us-gaap_LoansAndLeasesReceivableRelatedParties</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ManagementFeeExpense">
<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>Amount of expense for investment management fee, including, but not limited to, expense in connection with research, selection, supervision, and custody of investment.</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/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-10<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 3<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 850<br> -SubTopic 10<br> -Section 50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483326/850-10-50-1<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;">us-gaap_ManagementFeeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_NotesAndLoansPayableCurrent">
<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>Sum of the carrying values as of the balance sheet date of the portions of all long-term notes and loans payable due within one year or the operating cycle if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(19))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<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;">us-gaap_NotesAndLoansPayableCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_RelatedPartyTransactionsAbstract">
<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 );">- References</a><div><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;">us-gaap_RelatedPartyTransactionsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>53
<FILENAME>R42.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980708124896">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 10 &#8211; COMMITMENTS AND CONTINGENCIES (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract', window );"><strong>Commitments and Contingencies Disclosure [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_LesseeOperatingLeaseTermOfContract', window );">Lessee, Operating Lease, Term of Contract</a></td>
<td class="text">12 months<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_OperatingLeaseExpense', window );">Operating Lease, Expense</a></td>
<td class="nump">$ 21,335<span></span>
</td>
<td class="nump">$ 4,048<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CommitmentsAndContingenciesDisclosureAbstract">
<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 );">- References</a><div><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;">us-gaap_CommitmentsAndContingenciesDisclosureAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LesseeOperatingLeaseTermOfContract">
<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>Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (a)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478964/842-20-50-3<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;">us-gaap_LesseeOperatingLeaseTermOfContract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingLeaseExpense">
<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>Amount of operating lease expense. Excludes sublease income.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 842<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 4<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479041/842-20-45-4<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;">us-gaap_OperatingLeaseExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>duration</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>54
<FILENAME>R43.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980705749408">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Apr. 01, 2024</div></th>
<th class="th"><div>Jan. 19, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetAcquisitionContingentConsiderationLiability', window );">Asset Acquisition, Contingent Consideration, Liability</a></td>
<td class="nump">$ 1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_QXTELMember', window );">Q X T E L [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts', window );">Business Acquisition, Transaction Costs</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 3,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_AssetAcquisitionContingentConsiderationLiability', window );">Asset Acquisition, Contingent Consideration, Liability</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AcquisitionCostsCumulative', window );">Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsMember', window );">Yukon River Holdings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_NotesPayable', window );">Notes Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCostsCumulative">
<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>Amount of capitalized acquisition cost excluded from amortization for investment in unproved property and development project in oil- and gas-producing activities accounted for under full cost method. Excludes exploration and development costs and capitalized interest.</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/disclosureRef<br> -Topic 932<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477385/932-360-S50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 932<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10(c)(7)(ii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479664/932-10-S99-1<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;">us-gaap_AcquisitionCostsCumulative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetAcquisitionContingentConsiderationLiability">
<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>Amount of liability recognized from contingent consideration in asset acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 15<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3<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;">us-gaap_AssetAcquisitionContingentConsiderationLiability</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts">
<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>Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition.</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;">us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-5<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;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayable">
<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>Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<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;">us-gaap_NotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_QXTELMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_QXTELMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>55
<FILENAME>R44.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980705284224">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Apr. 01, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</a></td>
<td class="nump">$ 357,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 357,500<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_QXTELMember', window );">Q X T E L [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AcquisitionCostsCumulative', window );">Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 6,000,000<span></span>
</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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">769,879<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessCombinationAcquiredReceivablesFairValue', window );">Business Combination, Acquired Receivable, Fair Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,946,919<span></span>
</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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">208,550<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">214,564<span></span>
</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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">30,963<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">16,170,875<span></span>
</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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">14,796,505<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">403,584<span></span>
</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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">15,200,089<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet', window );">Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">970,786<span></span>
</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_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue', window );">Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">475,685<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized', window );">Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">495,101<span></span>
</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_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest', window );">Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,504,899<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCostsCumulative">
<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>Amount of capitalized acquisition cost excluded from amortization for investment in unproved property and development project in oil- and gas-producing activities accounted for under full cost method. Excludes exploration and development costs and capitalized interest.</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/disclosureRef<br> -Topic 932<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477385/932-360-S50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 932<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10(c)(7)(ii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479664/932-10-S99-1<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;">us-gaap_AcquisitionCostsCumulative</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-5<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;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquiredReceivablesFairValue">
<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>Fair value of acquired receivable from business combination, excluding certain loans and debt securities acquired in transfer.</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/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationAcquiredReceivablesFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue">
<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>This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (e)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized">
<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 net amount, measured at acquisition-date fair value, of all the assets acquired and liabilities assumed that arise from contingencies and were recognized by the entity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents">
<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>Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther">
<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>Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables">
<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>Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities">
<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>Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable">
<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>Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory">
<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 amount of inventory recognized as of the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-37<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities">
<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>Amount of liabilities assumed at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet">
<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>Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 10<br> -Section 55<br> -Paragraph 37<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479303/805-10-55-37<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets">
<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>Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest">
<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>Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 805<br> -SubTopic 20<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-1<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;">us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_QXTELMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_QXTELMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>56
<FILENAME>R45.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980705889920">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 54,249,614<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 39,757,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 184,346,412<span></span>
</td>
<td class="nump">$ 97,248,561<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_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="nump">52,229,695<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,728,682<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">178,737,687<span></span>
</td>
<td class="nump">94,218,838<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_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">2,019,919<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,028,521<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,608,725<span></span>
</td>
<td class="nump">3,029,723<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_us-gaap_OperatingExpenses', window );">Operating expenses</a></td>
<td class="nump">2,076,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">957,768<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,144,677<span></span>
</td>
<td class="nump">3,529,218<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_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="num">(56,553)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">70,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(535,952)<span></span>
</td>
<td class="num">(499,495)<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_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(646,846)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(24,844)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,646,275)<span></span>
</td>
<td class="nump">224,938<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="num">$ (773,004)<span></span>
</td>
<td class="num">$ (1,963,887)<span></span>
</td>
<td class="num">$ (580,216)<span></span>
</td>
<td class="nump">$ 45,909<span></span>
</td>
<td class="num">$ (161,644)<span></span>
</td>
<td class="num">$ (158,822)<span></span>
</td>
<td class="num">(3,317,107)<span></span>
</td>
<td class="num">(274,557)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_ProFormaAcquisitionsMember', window );">Pro Forma Acquisitions [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_Revenues', window );">Revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">212,029,873<span></span>
</td>
<td class="nump">156,944,034<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_us-gaap_CostOfRevenue', window );">Cost of revenues</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">205,899,685<span></span>
</td>
<td class="nump">150,745,335<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_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,130,188<span></span>
</td>
<td class="nump">6,198,699<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_us-gaap_OperatingExpenses', window );">Operating expenses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,773,339<span></span>
</td>
<td class="nump">5,747,451<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_us-gaap_OperatingIncomeLoss', window );">Operating loss</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(643,151)<span></span>
</td>
<td class="nump">451,248<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_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,646,275)<span></span>
</td>
<td class="nump">224,938<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_us-gaap_IncomeTaxesPaid', window );">Income tax</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(134,880)<span></span>
</td>
<td class="num">(203,975)<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">$ (3,424,306)<span></span>
</td>
<td class="nump">$ 472,211<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-5<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;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<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 aggregate cost of goods produced and sold and services rendered during the reporting period.</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<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;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_GrossProfit">
<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>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<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;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_IncomeTaxesPaid">
<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>Amount, before refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2A<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2A<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 23<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-23<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-22<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-25<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482913/230-10-50-2<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;">us-gaap_IncomeTaxesPaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NetIncomeLoss">
<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 portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</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/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-10<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-7<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 34: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<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;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NonoperatingIncomeExpense">
<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 aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_OperatingExpenses">
<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>Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense.</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;">us-gaap_OperatingExpenses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_OperatingIncomeLoss">
<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 net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<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;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_Revenues">
<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>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-40<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_BusinessAcquisitionAxis=IQST_ProFormaAcquisitionsMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_ProFormaAcquisitionsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>57
<FILENAME>R46.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980705252960">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 11 &#8211; ACQUISITION (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">5 Months Ended</th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Jun. 27, 2024</div></th>
<th class="th"><div>Apr. 01, 2024</div></th>
<th class="th"><div>Jan. 19, 2024</div></th>
<th class="th"><div>Jun. 27, 2024</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Jun. 28, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsMember', window );">Yukon River Holdings [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1', window );">Business Acquisition, Date of Acquisition Agreement</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Jan. 19,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_AssetAcquisitionPriceOfAcquisitionExpected', window );">Asset Acquisition, Price of Acquisition, Expected</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 5,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_OtherPaymentsToAcquireBusinesses', window );">Other Payments to Acquire Businesses</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_AcquisitionCosts', window );">Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost, Period Cost</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,500,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_NotesPayable', window );">Notes Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 2,000,000<span></span>
</td>
<td class="nump">2,000,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_RepaymentsOfNotesPayable', window );">Repayments of Notes Payable</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 200,000<span></span>
</td>
<td class="nump">$ 500,000<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">200,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid', window );">Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 600,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1', window );">Business Acquisition, Effective Date of Acquisition</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">Apr.  01,  2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsSecondAmendmentMember', window );">Yukon River Holdings Second Amendment [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_NotesPayable', window );">Notes Payable</a></td>
<td class="nump">$ 1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,800,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentPaymentTerms', window );">Debt Instrument, Payment Terms</a></td>
<td class="text">The amended and restated promissory note also changed the payment structure, from installment payments of&#160;$200,000&#160;for
each of the months of May through November ($1,400,000) with a balloon payment of&#160;$600,000, to monthly installments of&#160;$75,000&#160;plus
interest during 2024, and&#160;$212,500&#160;plus interest during the first 6 months of 2025.&#160; We also revised the Earnout Payment
due to the Seller. The Earnout Payment was redefined at&#160;$721,035&#160;net income, to be achieved in Q2, Q3 and Q4 of 2024<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentPeriodicPayment', window );">Debt Instrument, Periodic Payment</a></td>
<td class="nump">$ 75,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid', window );">Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid</a></td>
<td class="nump">212,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">212,500<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_EarnestMoneyRedefinedAsNetIncome', window );">[custom:EarnestMoneyRedefinedAsNetIncome-0]</a></td>
<td class="nump">$ 721,035<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 721,035<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsBalloonAchievementMember', window );">Yukon River Holdings Balloon Achievement [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_BusinessAcquisitionLineItems', window );"><strong>Business Acquisition [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid', window );">Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,000,000<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_EarnestMoneyRedefinedAsNetIncome">
<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 );">- References</a><div><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;">IQST_EarnestMoneyRedefinedAsNetIncome</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AcquisitionCosts">
<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>Amount of capitalized acquisition cost incurred during period and excluded from amortization for oil- and gas-producing activities accounted for under full cost method. Excludes exploration and development costs and capitalized interest.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 932<br> -SubTopic 360<br> -Name Accounting Standards Codification<br> -Section S50<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477385/932-360-S50-1<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 932<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-10(c)(7)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479664/932-10-S99-1<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;">us-gaap_AcquisitionCosts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_AssetAcquisitionPriceOfAcquisitionExpected">
<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>Purchase price of expected asset acquisition prior to consideration being transferred. Excludes business acquisition.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 805<br> -SubTopic 50<br> -Name Accounting Standards Codification<br> -Section 15<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480123/805-50-15-3<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;">us-gaap_AssetAcquisitionPriceOfAcquisitionExpected</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1">
<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>Date when the business acquisition agreement was executed, in YYYY-MM-DD format.</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;">us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1">
<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>Date when the acquirer obtains control of the acquiree, in YYYY-MM-DD format.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 7<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479405/805-10-25-7<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (b)<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479328/805-10-50-2<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 25<br> -Paragraph 6<br> -SubTopic 10<br> -Topic 805<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479405/805-10-25-6<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;">us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:dateItemType</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_us-gaap_BusinessAcquisitionLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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/disclosureRef<br> -Topic 805<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479907/805-20-50-5<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;">us-gaap_BusinessAcquisitionLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPaymentTerms">
<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>Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(3))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<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;">us-gaap_DebtInstrumentPaymentTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentPeriodicPayment">
<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>Amount of the required periodic payments including both interest and principal payments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 942<br> -SubTopic 470<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<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;">us-gaap_DebtInstrumentPeriodicPayment</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid">
<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>Amount of payment greater than the preceding installment payments to be paid at final maturity date of debt.</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;">us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_NotesPayable">
<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>Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-03(16))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478546/942-210-S99-1<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(16)(a)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 944<br> -SubTopic 210<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-03(a)(17))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478777/944-210-S99-1<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;">us-gaap_NotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OtherPaymentsToAcquireBusinesses">
<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 cash outflow associated with other payments to acquire businesses including deposit on pending acquisitions and preacquisition costs.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 230<br> -SubTopic 10<br> -Section 45<br> -Paragraph 13<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-13<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;">us-gaap_OtherPaymentsToAcquireBusinesses</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_RepaymentsOfNotesPayable">
<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 cash outflow for a borrowing supported by a written promise to pay an obligation.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 15<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-15<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;">us-gaap_RepaymentsOfNotesPayable</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsSecondAmendmentMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsSecondAmendmentMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsBalloonAchievementMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_BusinessAcquisitionAxis=IQST_YukonRiverHoldingsBalloonAchievementMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>58
<FILENAME>R47.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980696845328">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="6">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Mar. 31, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Jun. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">$ 54,249,614<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 39,757,203<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 184,346,412<span></span>
</td>
<td class="nump">$ 97,248,561<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_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">52,229,695<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,728,682<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">178,737,687<span></span>
</td>
<td class="nump">94,218,838<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_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">2,019,919<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,028,521<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">5,608,725<span></span>
</td>
<td class="nump">3,029,723<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_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">2,076,472<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">957,768<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">6,144,677<span></span>
</td>
<td class="nump">3,529,218<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_us-gaap_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="num">(56,553)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">70,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(535,952)<span></span>
</td>
<td class="num">(499,495)<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_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(646,846)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(24,844)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,646,275)<span></span>
</td>
<td class="nump">224,938<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_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expense</a></td>
<td class="num">(69,605)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(134,880)<span></span>
</td>
<td class="text"> <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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="num">(773,004)<span></span>
</td>
<td class="num">$ (1,963,887)<span></span>
</td>
<td class="num">$ (580,216)<span></span>
</td>
<td class="nump">45,909<span></span>
</td>
<td class="num">$ (161,644)<span></span>
</td>
<td class="num">$ (158,822)<span></span>
</td>
<td class="num">(3,317,107)<span></span>
</td>
<td class="num">(274,557)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember', window );">U S A [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">36,604,753<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">39,390,527<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">135,649,542<span></span>
</td>
<td class="nump">97,198,336<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_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">35,614,356<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">38,593,585<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">132,502,666<span></span>
</td>
<td class="nump">94,779,408<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_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">990,397<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">796,942<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,146,876<span></span>
</td>
<td class="nump">2,418,928<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_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">1,303,275<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">770,467<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4,262,032<span></span>
</td>
<td class="nump">2,966,908<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_us-gaap_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="num">(312,878)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">26,475<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,115,156)<span></span>
</td>
<td class="num">(547,980)<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_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(633,774)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(23,893)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,666,763)<span></span>
</td>
<td class="nump">249,286<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_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="num">(946,652)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,582<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,781,919)<span></span>
</td>
<td class="num">(298,694)<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember', window );">Switzerland [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">1,048,201<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,498,054<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">3,157,073<span></span>
</td>
<td class="nump">4,179,569<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_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">822,312<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,266,475<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,542,555<span></span>
</td>
<td class="nump">3,568,774<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_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">225,889<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">231,579<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">614,518<span></span>
</td>
<td class="nump">610,795<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_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">257,881<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">187,301<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">701,426<span></span>
</td>
<td class="nump">562,310<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_us-gaap_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="num">(31,992)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">44,278<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(86,908)<span></span>
</td>
<td class="nump">48,485<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_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(6,544)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(951)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">33,544<span></span>
</td>
<td class="num">(24,348)<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_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expense</a></td>
<td class="num">(162)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(162)<span></span>
</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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="num">(38,698)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">43,327<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(53,526)<span></span>
</td>
<td class="nump">24,137<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_UnitedKingdomMember', window );">United Kingdom [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_Revenues', window );">Revenues</a></td>
<td class="nump">17,202,173<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">48,676,228<span></span>
</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_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="nump">16,165,751<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">46,596,108<span></span>
</td>
<td class="text">&#160;<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_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="nump">1,036,422<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">2,080,120<span></span>
</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_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="nump">748,105<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">1,414,008<span></span>
</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_us-gaap_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="nump">288,317<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">666,112<span></span>
</td>
<td class="text">&#160;<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_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="num">(6,528)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(13,056)<span></span>
</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_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expense</a></td>
<td class="num">(69,443)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(134,718)<span></span>
</td>
<td class="text">&#160;<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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="nump">212,346<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">518,338<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember', window );">Elimination [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_SegmentReportingInformationLineItems', window );"><strong>Segment Reporting Information [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_Revenues', window );">Revenues</a></td>
<td class="num">(605,513)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,131,378)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(3,136,431)<span></span>
</td>
<td class="num">(4,129,344)<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_us-gaap_CostOfRevenue', window );">Cost of revenue</a></td>
<td class="num">(372,724)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(1,131,378)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(2,903,642)<span></span>
</td>
<td class="num">(4,129,344)<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_us-gaap_GrossProfit', window );">Gross profit</a></td>
<td class="num">(232,789)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(232,789)<span></span>
</td>
<td class="text"> <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_us-gaap_OperatingExpensesAbstract', window );"><strong>Operating expenses</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</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_us-gaap_GeneralAndAdministrativeExpense', window );">General and administration</a></td>
<td class="num">(232,789)<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="num">(232,789)<span></span>
</td>
<td class="text"> <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_us-gaap_OperatingIncomeLoss', window );">Operating income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <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_us-gaap_NonoperatingIncomeExpense', window );">Other income (expense)</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <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_us-gaap_IncomeTaxExpenseBenefit', window );">Income tax expense</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</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_us-gaap_NetIncomeLoss', window );">Net income (loss)</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_CostOfRevenue">
<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 aggregate cost of goods produced and sold and services rendered during the reporting period.</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<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;">us-gaap_CostOfRevenue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_GeneralAndAdministrativeExpense">
<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 aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(4))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(2)(a))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<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;">us-gaap_GeneralAndAdministrativeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_GrossProfit">
<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>Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 6: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 8: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 9: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 23: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<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;">us-gaap_GrossProfit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_IncomeTaxExpenseBenefit">
<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>Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations.</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/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 12<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-12<br><br>Reference 4: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 231<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482663/740-10-55-231<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SAB Topic 6.I.7)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479360/740-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482685/740-10-50-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (h)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 2<br> -Subparagraph (a)<br> -SubTopic 20<br> -Topic 740<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482659/740-20-45-2<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(h))<br> -SubTopic 10<br> -Topic 235<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<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;">us-gaap_IncomeTaxExpenseBenefit</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_NetIncomeLoss">
<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 portion of profit or loss for the period, net of income taxes, which is attributable to the parent.</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/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-6<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-9<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 805<br> -SubTopic 60<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (g)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147476176/805-60-65-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 740<br> -SubTopic 323<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 2<br> -Subparagraph (g)(3)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478666/740-323-65-2<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(20))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 6<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482765/220-10-50-6<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (b)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-1<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 65<br> -Paragraph 1<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480175/815-40-65-1<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 8<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-8<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 11<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-11<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 250<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 4<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483443/250-10-50-4<br><br>Reference 17: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 946<br> -SubTopic 830<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479168/946-830-55-10<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479105/946-220-45-7<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 944<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.7-04(18))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477250/944-220-S99-1<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.6-07(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-1<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 946<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 3<br> -Subparagraph (SX 210.6-09(1)(d))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147479134/946-220-S99-3<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 27: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 28: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 29: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 30: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 31: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 32: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 260<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 60B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482689/260-10-45-60B<br><br>Reference 33: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 205<br> -SubTopic 20<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483499/205-20-50-7<br><br>Reference 34: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 230<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 28<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482740/230-10-45-28<br><br>Reference 35: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1A<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1A<br><br>Reference 36: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1B<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482790/220-10-45-1B<br><br>Reference 37: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 220<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-04(22))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147478524/942-220-S99-1<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;">us-gaap_NetIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_NonoperatingIncomeExpense">
<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 aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(7))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_NonoperatingIncomeExpense</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_OperatingExpensesAbstract">
<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 );">- References</a><div><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;">us-gaap_OperatingExpensesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OperatingIncomeLoss">
<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 net result for the period of deducting operating expenses from operating revenues.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 4: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 5: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 31<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-31<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;">us-gaap_OperatingIncomeLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_Revenues">
<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>Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss).</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/exampleRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 48<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482785/280-10-55-48<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 41<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-41<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 270<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 1<br> -Subparagraph (i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482964/270-10-50-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (ee)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 6: http://fasb.org/us-gaap/role/ref/otherTransitionRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 32<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-32<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 30<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-30<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 42<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-42<br><br>Reference 22: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 23: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 40<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-40<br><br>Reference 24: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 280<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 22<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482810/280-10-50-22<br><br>Reference 25: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 942<br> -SubTopic 235<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.9-05(b)(2))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477314/942-235-S99-1<br><br>Reference 26: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 220<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 2<br> -Subparagraph (SX 210.5-03(1))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483621/220-10-S99-2<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;">us-gaap_Revenues</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_SegmentReportingInformationLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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;">us-gaap_SegmentReportingInformationLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_UnitedKingdomMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_UnitedKingdomMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>59
<FILENAME>R48.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980705888560">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details) - USD ($)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">$ 19,664,986<span></span>
</td>
<td class="nump">$ 15,719,172<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_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">12,774,132<span></span>
</td>
<td class="nump">6,436,481<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_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">24,066,234<span></span>
</td>
<td class="nump">13,840,944<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_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">283,586<span></span>
</td>
<td class="nump">268,837<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember', window );">U S A [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">8,735,079<span></span>
</td>
<td class="nump">14,537,969<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_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">23,373,710<span></span>
</td>
<td class="nump">11,810,606<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_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">13,130,629<span></span>
</td>
<td class="nump">11,978,244<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_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">139<span></span>
</td>
<td class="nump">139<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember', window );">Switzerland [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">850,772<span></span>
</td>
<td class="nump">1,874,627<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_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">830,653<span></span>
</td>
<td class="nump">810,437<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_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">1,705,110<span></span>
</td>
<td class="nump">2,556,124<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_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">169,599<span></span>
</td>
<td class="nump">268,698<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_UnitedKingdomMember', window );">United Kingdom [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="nump">10,792,038<span></span>
</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_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="nump">754,331<span></span>
</td>
<td class="text">&#160;<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_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="nump">9,943,398<span></span>
</td>
<td class="text">&#160;<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_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="nump">113,848<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember', window );">Elimination [Member]</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_AssetsAbstract', window );"><strong>Assets</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_AssetsCurrent', window );">Current assets</a></td>
<td class="num">(712,903)<span></span>
</td>
<td class="num">(693,424)<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_us-gaap_AssetsNoncurrent', window );">Non-current assets</a></td>
<td class="num">(12,184,562)<span></span>
</td>
<td class="num">(6,184,562)<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_us-gaap_LiabilitiesAbstract', window );"><strong>Liabilities</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_LiabilitiesCurrent', window );">Current liabilities</a></td>
<td class="num">(712,903)<span></span>
</td>
<td class="num">(693,424)<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_us-gaap_LiabilitiesNoncurrent', window );">Non-current liabilities</a></td>
<td class="text"> <span></span>
</td>
<td class="text"> <span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsAbstract">
<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 );">- References</a><div><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;">us-gaap_AssetsAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsCurrent">
<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>Amount of asset recognized for present right to economic benefit, classified as current.</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/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 1<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-1<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(9))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<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;">us-gaap_AssetsCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_AssetsNoncurrent">
<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>Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer.</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/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 7: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 8: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<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;">us-gaap_AssetsNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesAbstract">
<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 );">- References</a><div><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;">us-gaap_LiabilitiesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesCurrent">
<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>Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(21))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 3: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 4: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 5: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 8: http://www.xbrl.org/2003/role/exampleRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 55<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481372/852-10-55-10<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 5<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147483467/210-10-45-5<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 11: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br><br>Reference 21: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<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;">us-gaap_LiabilitiesCurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_LiabilitiesNoncurrent">
<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>Amount of obligation due after one year or beyond the normal operating cycle, if longer.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22))<br> -SubTopic 10<br> -Topic 210<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(24))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(25))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(26))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 5: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(23))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 6: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 7: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 25<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481231/810-10-45-25<br><br>Reference 8: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 810<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (bb)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-3<br><br>Reference 9: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 235<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.4-08(g)(1)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480678/235-10-S99-1<br><br>Reference 10: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 323<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481687/323-10-50-3<br><br>Reference 11: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 28<br> -Subparagraph (f)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-28<br><br>Reference 12: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 13: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(ii))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 14: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 15: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 16: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1A<br> -Subparagraph (SX 210.13-01(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1A<br><br>Reference 17: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(i))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 18: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(A))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 19: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iii)(B))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 20: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(4)(iv))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 21: http://www.xbrl.org/2003/role/disclosureRef<br> -Topic 470<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1B<br> -Subparagraph (SX 210.13-02(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480097/470-10-S99-1B<br><br>Reference 22: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (a)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<br><br>Reference 23: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 7<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481404/852-10-50-7<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;">us-gaap_LiabilitiesNoncurrent</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_USAMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_SwitzerlandMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_UnitedKingdomMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_UnitedKingdomMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_StatementBusinessSegmentsAxis=IQST_EliminationMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>60
<FILENAME>R49.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980805527904">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details) - $ / shares<br></strong></div></th>
<th class="th" colspan="1">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Dec. 31, 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_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number</a></td>
<td class="nump">4,772,727<span></span>
</td>
<td class="text"> <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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price</a></td>
<td class="nump">$ 0.11<span></span>
</td>
<td class="nump">$ 0<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_us-gaap_WarrantsAndRightsOutstandingTerm', window );">Warrants and Rights Outstanding, Term</a></td>
<td class="text">3 months<span></span>
</td>
<td class="text"> <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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted</a></td>
<td class="nump">10,000,000<span></span>
</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value</a></td>
<td class="nump">$ 0.88<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod', window );">[custom:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod]</a></td>
<td class="text">10 months 17 days<span></span>
</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised</a></td>
<td class="nump">5,227,273<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice', window );">Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price</a></td>
<td class="nump">$ 0.11<span></span>
</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures</a></td>
<td class="text"> <span></span>
</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Intrinsic Value</a></td>
<td class="nump">$ 0<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="re">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited', window );">[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited]</a></td>
<td class="text"> <span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited">
<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 );">- References</a><div><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;">IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</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_IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod">
<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 );">- References</a><div><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;">IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</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_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms">
<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>Weighted average remaining contractual term for equity-based awards excluding options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Subparagraph (e)(1)<br> -Name Accounting Standards Codification<br> -Paragraph 2<br> -Section 50<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised">
<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>Number of non-option equity instruments exercised by participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures">
<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>Number of shares under non-option equity instrument agreements that were cancelled as a result of occurrence of a terminating event.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(03)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted">
<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>Net number of non-option equity instruments granted to participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber">
<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>Number of equity instruments other than options outstanding, including both vested and non-vested instruments.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(ii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice">
<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 weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan.</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/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iii)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue">
<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 combined weighted average of the accumulated differences between the fair values on underlying shares and exercises prices to acquire such shares as of the grant date on options that were either forfeited or lapsed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue">
<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 weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology.</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/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (d)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</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_us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice">
<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>Weighted average price at which option holders acquired shares when converting their stock options into shares.</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/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(02)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:perShareItemType</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_us-gaap_WarrantsAndRightsOutstandingTerm">
<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>Period between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 2: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(2)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<br><br>Reference 3: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 820<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (bbb)(1)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482106/820-10-50-2<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;">us-gaap_WarrantsAndRightsOutstandingTerm</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>61
<FILENAME>R50.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980805543296">
<tr>
<th class="tl" colspan="1" rowspan="1"><div style="width: 200px;"><strong>NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)<br></strong></div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=srt_MinimumMember', window );">Minimum [Member]</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_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems', window );"><strong>Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]</strong></a></td>
<td class="text">&#160;<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_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term</a></td>
<td class="text">3 months<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum</a></td>
<td class="nump">78.00%<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum</a></td>
<td class="nump">4.73%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=srt_MaximumMember', window );">Maximum [Member]</a></td>
<td class="text">&#160;<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_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems', window );"><strong>Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]</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_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term</a></td>
<td class="text">7 months 24 days<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum</a></td>
<td class="nump">118.00%<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum</a></td>
<td class="nump">5.44%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum">
<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 estimated measure of the maximum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period.</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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum">
<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 maximum risk-free interest rate assumption that is used in valuing an option on its own shares.</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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum">
<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 minimum risk-free interest rate assumption that is used in valuing an option on its own shares.</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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</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_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1">
<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>Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days.</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/disclosureRef<br> -Topic 718<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (f)(2)(i)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:durationItemType</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_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=srt_MinimumMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=srt_MinimumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=srt_MaximumMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis=srt_MaximumMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>62
<FILENAME>R51.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980706778496">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details) - USD ($)<br></strong></div></th>
<th class="th" colspan="4">3 Months Ended</th>
<th class="th" colspan="2">9 Months Ended</th>
<th class="th" colspan="1"></th>
</tr>
<tr>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Jun. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Mar. 31, 2023</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
<th class="th"><div>Sep. 30, 2023</div></th>
<th class="th"><div>Dec. 31, 2023</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_AccountingPoliciesAbstract', window );"><strong>Accounting Policies [Abstract]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DerivativeFairValueOfDerivativeNet', window );">Derivative, Fair Value, Net</a></td>
<td class="nump">$ 277,946<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 277,946<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text"> <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_us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts', window );">Debtor Reorganization Items, Debt Issuance Cost and Debt Discount, Writeoff</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">100,000<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl custom" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_IQST_ResolutionOfDerivativeLiabilitiesValue', window );">[custom:ResolutionOfDerivativeLiabilitiesValue]</a></td>
<td class="nump">$ 646,520<span></span>
</td>
<td class="nump">$ 239,323<span></span>
</td>
<td class="nump">$ 735,681<span></span>
</td>
<td class="nump">$ 240,258<span></span>
</td>
<td class="nump">885,843<span></span>
</td>
<td class="nump">$ 975,939<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss', window );">Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 1,063,789<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_IQST_ResolutionOfDerivativeLiabilitiesValue">
<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 );">- References</a><div><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;">IQST_ResolutionOfDerivativeLiabilitiesValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>IQST_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_AccountingPoliciesAbstract">
<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 );">- References</a><div><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;">us-gaap_AccountingPoliciesAbstract</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss">
<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>Amount of gain (loss) in accumulated other comprehensive income (AOCI) of derivative hedging forecasted acquisition of investment in debt security measured at amortized cost (held-to-maturity), transferred to investment in debt security measured at fair value with changes in fair value recognized in other comprehensive income (available-for-sale) and net income (trading).</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/disclosureRef<br> -Topic 320<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481800/320-10-50-10<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;">us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>credit</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_us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts">
<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>Amount of write-off of debt issuance costs and debt discounts related to prepetition debt obligations.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef<br> -Topic 852<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 45<br> -Paragraph 9<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481435/852-10-45-9<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;">us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</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_us-gaap_DerivativeFairValueOfDerivativeNet">
<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>Fair value of the assets less the liabilities of a derivative or group of derivatives.</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/disclosureRef<br> -Topic 825<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 10<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147482907/825-10-50-10<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;">us-gaap_DerivativeFairValueOfDerivativeNet</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>63
<FILENAME>R52.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) {
							if (e.nextSibling.style.display=='none') {
							e.nextSibling.style.display='block';
							} else { e.nextSibling.style.display='none'; }
							}</script>
</head>
<body>
<span style="display: none;">v3.24.3</span><table class="report" border="0" cellspacing="2" id="idm44980812657248">
<tr>
<th class="tl" colspan="1" rowspan="2"><div style="width: 200px;"><strong>NOTE 13 &#8211; WARRANTS (Details Narrative) - USD ($)<br></strong></div></th>
<th class="th" colspan="1"></th>
<th class="th" colspan="1">9 Months Ended</th>
</tr>
<tr>
<th class="th"><div>Feb. 12, 2024</div></th>
<th class="th"><div>Sep. 30, 2024</div></th>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="ro">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">10,000,000<span></span>
</td>
</tr>
<tr class="re">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">$ 253,000<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_us-gaap_VariableInterestEntityOwnershipPercentage', window );">Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">4.99%<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_ADIFundingLLCMember', window );">A D I Funding L L C [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value</a></td>
<td class="nump">$ 100,000<span></span>
</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted', window );">Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted</a></td>
<td class="nump">10,000,000<span></span>
</td>
<td class="text">&#160;<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_us-gaap_DebtInstrumentCallFeature', window );">Debt Instrument, Call Feature</a></td>
<td class="text">The exercise price per share of the
common stock under the Option shall be (i) 70% of the VWAP of the common stock during the then 10 Trading Days immediately preceding,
but not including the date of exercise if the VWAP is below $2.00 or (ii) seventy five percent (75%) of the VWAP of the common stock during
the then 10 Trading Days immediately preceding, but not including the date of exercise if the VWAP is equal or above $2.00<span></span>
</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_us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives', window );">Option Indexed to Issuer's Equity, Settlement Alternatives</a></td>
<td class="text">ADI Funding has the right and the obligation
to exercise, on a &#8220;cash basis&#8221;, not less than (i) 2,000,000 of the shares of common stock underlying the option not later
than the later of March 31, 2024 or the date on which there is an effective registration statement permitting the resale of the shares
by ADI Funding. From and after the occurrence of the above-referenced exercise, each additional exercise of the Option shall be in an
amount not less than 1,000,000 shares, which shall occur every thirty (30) days and shall be exercised only on a cash basis. ADI Funding&#8217;s
obligation to exercise each specified portion of the Option is subject to the exercise price being not less than $0.11<span></span>
</td>
<td class="text">&#160;<span></span>
</td>
</tr>
<tr class="rh">
<td class="pl" style="border-bottom: 0px;" valign="top"><a class="a" href="javascript:void(0);" onclick="Show.showAR( this, 'defref_us-gaap_DebtInstrumentAxis=IQST_BeneficialOwnershipLimitationUponNoticeMember', window );">Beneficial Ownership Limitation Upon Notice [Member]</a></td>
<td class="text">&#160;<span></span>
</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_us-gaap_ShortTermDebtLineItems', window );"><strong>Short-Term Debt [Line Items]</strong></a></td>
<td class="text">&#160;<span></span>
</td>
<td class="text">&#160;<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_us-gaap_VariableInterestEntityOwnershipPercentage', window );">Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage</a></td>
<td class="text">&#160;<span></span>
</td>
<td class="nump">9.99%<span></span>
</td>
</tr>
</table>
<div style="display: none;">
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentCallFeature">
<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>Description of a feature that permits the issuer of the debt to repay or convert it before the stated maturity date (early retirement date). The description may include such items as the call price, the period that the issuer can call the debt, including the earliest call date, and other significant terms of the call feature, which may include the debt holders' ability to convert the debt to equity if the call option is exercised and contingent events that trigger the issuer's ability to call the debt.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 210<br> -SubTopic 10<br> -Name Accounting Standards Codification<br> -Section S99<br> -Paragraph 1<br> -Subparagraph (SX 210.5-02(22)(a)(5))<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480566/210-10-S99-1<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 942<br> -SubTopic 470<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 3<br> -Subparagraph (e)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147477734/942-470-50-3<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;">us-gaap_DebtInstrumentCallFeature</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives">
<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>Describes the settlement alternatives of the freestanding contract as either (i) physical settlement; (ii) net-share settlement; or, (iii) net-cash settlement. Physical settlement is when the party designated in the contract as the buyer delivers the full stated amount of cash to the seller, and the seller delivers the full stated number of shares to the buyer. Net-share settlement is when the party with a loss delivers to a party with a gain shares with a current fair value equal to the gain. Net-cash settlement is when the party with a loss delivers to the party with a gain a cash payment equal to the gain, and no shares are exchanged. Also discusses who controls the settlement alternatives and the maximum number of shares that could be required to be issued to net share settle a contract. If a contract does not have a fixed or determinable maximum number of shares that may be required to be issued, the fact that a potentially infinite number of shares could be required to be issued to settle the contract would generally be expected to be disclosed.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (c)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480237/815-40-50-5<br><br>Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 5<br> -Subparagraph (b)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480237/815-40-50-5<br><br>Reference 3: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 815<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/815/tableOfContent<br><br>Reference 4: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Topic 815<br> -SubTopic 40<br> -Name Accounting Standards Codification<br> -Publisher FASB<br> -URI https://asc.fasb.org/815-40/tableOfContent<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;">us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted">
<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>Net number of non-option equity instruments granted to participants.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Section 50<br> -Paragraph 2<br> -Subparagraph (c)(1)(iv)(01)<br> -SubTopic 10<br> -Topic 718<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:sharesItemType</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_us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue">
<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>Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding.</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 718<br> -SubTopic 10<br> -Section 50<br> -Paragraph 2<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147480429/718-10-50-2<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;">us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding">
<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>Intrinsic value of outstanding award under share-based payment arrangement. Excludes share and unit options.</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;">us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>xbrli:monetaryItemType</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td>debit</td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td>instant</td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_ShortTermDebtLineItems">
<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>Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table.</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;">us-gaap_ShortTermDebtLineItems</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</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>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_VariableInterestEntityOwnershipPercentage">
<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>Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly).</p></div>
<a href="javascript:void(0);" onclick="Show.toggleNext( this );">+ References</a><div style="display: none;"><p>Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef<br> -Name Accounting Standards Codification<br> -Topic 810<br> -SubTopic 10<br> -Section 50<br> -Paragraph 5A<br> -Subparagraph (d)<br> -Publisher FASB<br> -URI https://asc.fasb.org/1943274/2147481203/810-10-50-5A<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;">us-gaap_VariableInterestEntityOwnershipPercentage</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td>us-gaap_</td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>dtr-types:percentItemType</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_us-gaap_DebtInstrumentAxis=IQST_ADIFundingLLCMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_ADIFundingLLCMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
<table border="0" cellpadding="0" cellspacing="0" class="authRefData" style="display: none;" id="defref_us-gaap_DebtInstrumentAxis=IQST_BeneficialOwnershipLimitationUponNoticeMember">
<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 );">- Details</a><div><table border="0" cellpadding="0" cellspacing="0">
<tr>
<td><strong> Name:</strong></td>
<td style="white-space:nowrap;">us-gaap_DebtInstrumentAxis=IQST_BeneficialOwnershipLimitationUponNoticeMember</td>
</tr>
<tr>
<td style="padding-right: 4px;white-space:nowrap;"><strong> Namespace Prefix:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Data Type:</strong></td>
<td>na</td>
</tr>
<tr>
<td><strong> Balance Type:</strong></td>
<td></td>
</tr>
<tr>
<td><strong> Period Type:</strong></td>
<td></td>
</tr>
</table></div>
</div></td></tr>
</table>
</div>
</body>
</html>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EXCEL
<SEQUENCE>64
<FILENAME>Financial_Report.xlsx
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 Financial_Report.xlsx
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M 8Z_]DY[ASF+@<>OOWO_9QD\!#/GN1C+Y#]QI%;7O:"'(K'DVT1]EL\_BWU
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M3T/^A>Y_(\6 !IG>BH9)_A?L#[&>9X%5FG :%<FB@BB(#^_^MP+$40+LGTE
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MK$RT)?(,46F9ND0-B=6(0J=R"XZ4Z9*P(%LVP4F3 G]](M$S87^WV@&IIB:
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M+$"<WU#*WW>RA_+*QSQG_P-02P,$%     @ T$!N69.^LU3?!P  )28  !@
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M5X7.(8E*J>^7JI)%T2X5VHD<S*R3K][60QCPV(D/@ MX0NP]&0#'"(L".V\
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M#$#_OY%2O5X8!^>38;/_ U!+ P04    " #00&Y988N=V"X6   *\0  &
M 'AL+W=O<FMS:&5E=',O<VAE970U+GAM;,6=;7/<-I+'OPI+=[675$41"1
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MG7X5C^P8.'_CE)B00XAW7P@SZMT7BC:P<8K[H\S-1%!:!J7E4%H!I94HVF/
MGNUNJZI)ELWRW9O[Y4WU\W)[4Z]WWJJZUGC_Q_:=OVU]<_O\3;.Y?WL2G'@7
MFT;?I?=?WE;+JVK;&NC?7V\VS=,W9YK_9;/]8^_CW;\!4$L#!!0    ( -!
M;EDTMYD\7 D  ,XM   8    >&PO=V]R:W-H965T<R]S:&5E=#8N>&ULK5II
M<^.X$?TK+"652JI6(^+@Y=BJDC7CK*MV/"YK=O8S34(6,Q2A)2@?^?5ID#3!
M X1DK?S!NAJ-;G2CWT,3ER\\_RDVC!76ZS;-Q-5D4Q2[B]E,1!NV#<4GOF,9
M_++F^38LX&/^-!.[G(5Q.6B;SK!MN[-MF&23^67YW7T^O^3[(DTR=I];8K_=
MAOG;-4OYR]4$3=Z_>$B>-H7\8C:_W(5/;,6*WW?W.7R:-5KB9,LRD?#,RMGZ
M:K) %TN'R &EQ(^$O8C6>TNZ\LCY3_GA-KZ:V-(BEK*HD"I">'EF2Y:F4A/8
M\6>M=-+,*0>VW[]KORF=!V<>0\&6//TCB8O-U<2?6#%;A_NT>. OO[+:(4?J
MBW@JRO_62R7KN1,KVHN";^O!8,$VR:K7\+5>B-8 T*,?@.L!N#^ C@P@]8!R
MY6:59:5;G\,BG%_F_,7*I31HDV_*M2E'@S=))L.X*G+X-8%QQ7S),\%YFL1A
MP6)K5< +!*D0%E];RU!LK!L(M+"FUN^KS]8___ZORUD!L\JQLZB>X;J: 8_,
M$%A?>59LA/4EBUG<'3\#:QN3\;O)U]BH<,5VGRQB_V)A&U.-/<OCAQ.#.:19
M05+J(WI]<I]=B%T8L:L);"3!\F<VF?_C;\BU_[U<K'ZU;G[[]L?*NGGX]M7Z
M=O_E8?']]NX_UF+Y_?;'[??;+ZL+W8I6,]*/SZA;CC,IZRP.;1:'FK3/[Z 0
MI5P(G9/52+<<*:O-\WQ*"/*0[5W.GML.: 2Q1QU'R75L<QK;'%/@YHOXO["_
MJFPO.-2DB&=1DC(KJXV6W\KWD=P'>P'[(\DL**!Y6"394U6!DB)A0AM#YYPQ
M/).RSCJYS3JYQABN"A[]+&ME;$5\"P B0EF"=4Y7FIQ6J) =4-_I170H1D#,
MT<?3:^STC'9>AS$4\,?"8J_21J:SSQO:Y]NH9YU&B%"J-\YOC/.-QGUF$)DH
M"2OLRF(KW/*\2/XWNI*^9B6I[?9MU8D13%V]M4%C;6"T=M$R3B)!N:QQ(B*^
MSPJ=M<' #-]Q XQ[U@[%,*+VR-(B6V&8;31WN0FS)R9WYSI,<NLY3/>L,CM/
MGD/)$ZPT"1^3M-RM6@BS->OH$L\/>AYH!*?$1S[U1YQH 3$R.O&;K#BPW((5
M15J"\/O*:PU&FB2U4="OG>9)]97#,A0-A)4_V%A>JZ"(7LT4X)XH-T K(MKZ
M6:L_4P$]E[;N8BB.@(PH.U]$Y=81$F48Y.1CJBU/M99.5!$D(;4'>3B4G!**
ML6>3D414D(W,F'V;/4/R\?Q-:R'5S.N00=IIQ()@!+"10FQD!+KY?<YV81*7
M^<.+#<OKA-):Z@Q-H+!$:&"K1A#9CD<0&K%7(2<R0^=GJ$/KG&\A[&E)L'=A
M/EJ"C*J.VJFU/T-T=8-@M$ I>$5F?&UR>!>^C2;P$#NG/K"Z-KC75@XEL6L#
M51B!+J20%IFA%NS,]ZR=)-$^SV4]/00"0S"=4AHXSG#W:6#7]^S PR/&*^!%
M9N2].X9O:HT?8NL4.]AUG3YET$G"QO#LD73'"H>Q?:ZCT.W=CR^K8XY"V C]
M'X6!<VGK+I#">&S&^$7TYSX1B:15Y0E;[!]%$B>AOM;B(<;#P0=0'O=#:I[V
MXRB/%<IC(W#.[_=YM(&C@?1FE\MD+=[*G<? TYUD,5K/L*;D$FHCM^^83M"E
M'AHY*V"%R-B,R&W#DZP KI) 33/@B5G?!^HSUD W\@//'8%'K) ;FY%[$3^'
M6<3*U$IYF+7IAC7M@) ^X32HC5#@DSZ/-]MQ0KXI!H#-#&#)T_<.(#@)AZ@2
MD>(/X"P>PCTAKCUP<2B&B!\$(S%2E ";*<&@P"= M\01!1X/87V* \<F;I_0
MZ"1A<SG^"#7$B@)@[UP%_N;V;G&W/*; &UG'APO\F;1U%TAQ#VSF'O<YCQB+
M196-U1XTT"4\Y!'81@C9=C^D&L+AV'9+KFNPXAO8S#<>@%"_-1W?PP9KN(/K
M!AI$T@@&MCU"[HBB&,1\U#<L<*_"C6PCHCOIVYVEK-NF)U %4XTCBB40,TMH
M8C((R9$N:G@#@3_/[[MX9MI %&T@!VA#)XSLE>514F'Q2YCG8::'8#)D X[G
M:$(WE$.F[4):O?X#K*%C=R+$7@*NM#OBVZWLWI3-4L,.(IHCOC;]_CK=Z/JH
M6 0QLXBNCQ$'?()4D]F7\6(DXX;$@<!QWQEZ-13$IL H7D .=0:Z1K>#T3"]
MW5BSE6C 7AN4$_KPQJ HVD#,M*%3$XZ+B88%.!2YJ,]T=(*^B\E(PX HMD#,
M#8.&ZL#!X#F)H6@]OEGK)(,M<YCND&%_ &P*Z* CJQ%$U*'>6".!*# G1C W
MD84OZS6P4!D+]AI5W6<XI3,KJIN>D'S2<ZUC)TRJ/4<03;O"@PB/N*TH 3%2
M I/;942;9ONHAT/L]UP,A[9^Y(9RKH<",N(!522!GGR,E\^T?[$>V5.293()
MY;&5Y0F/=8Y0#5<@+G;=/I!J!7% _)'C E5<@)Z P6U7F.QR&9T8L@&,L(-(
M?R/I!&T;_!@ISE2A/34^"C YL=KO=M73CC"MBL4Z!?5)5MU0&:G7]*S/!LZE
MK;LZBE-0,Z<HKUF4;6WP6?8B&,RB;9O0(7>@ODU)?V-IY+ 3C%4&VGJ8;V8&
M74N+\%5?NLU:/E#ASJ"HZZFB$]1X-\!8 WDV+1.U )XJPK(7H7^"1<]Z!>!<
MVKHKH@@(/7 +  H, -NU=9^S-<MS0/.*7DD2++OMPHH3B?*9O@J=Z^D&';(5
M'[FP#4:26[$5:F8KRS9GK)V2(,>SK&XXO23%YCCN54_5OK+B!![\]3?J"=T*
M8X(K;D/-C0J=MW)35^Z)UG-_K7]#Z@''2[O58*K]^^M<I^N?(C'4W-<8\^^X
MI^NU\G;\L!>X;O\\8#;BX_XYBN(X!ZX\0 5*F1#OY^7F#*W=?8Z&G_BH_TC.
M/.4)WBB6XQSJ> B>[M5MDV.O;3A#RN+[CD_[>:B1@]-I0$;HF:.8C6/N8]Q!
M!6B:,ZTT"]6#GL//>9QANP)K6U)F8TX(D.(HS@&.PC/9HFX_1'T[P5$RV%;Z
MWIO9F@\X.FO=C-VR_*F\,"RL\D%V=>.T^;:YE+PHK^+VOK]&%\OJ:K%24]UT
M_AKF<)@05LK6H-+^Y$$<\^KR</6AX+OR_NTC+PJ^+=]N6 A)+@7@]S6')*H_
MR F:*]SS_P-02P,$%     @ T$!N60$<ITT8!@  1 T  !@   !X;"]W;W)K
M<VAE971S+W-H965T-RYX;6RM5VUO(D<,_LZOL#CIE$@DO"3WEC<)$NY*%0@7
M2%*UZH=AU[#3S,YL9V8AW*^O/;M+R)7+J5*_A)T7VX_MQ_;D;&7LHTL0/3RE
M2KOS>N)]=M)LNBC!5+A#DZ&FD[FQJ?"TM(NFRRR*. BEJMEIM=XW4R%U_>(L
M[(WMQ9G)O9(:QQ9<GJ;"KGNHS.J\WJY7&[=RD7C>:%Z<96*!$_1WV=C2JKG1
M$LL4M9-&@\7Y>;W;/ND=\_UPX5[BRFU] WLR,^:1%X/XO-YB0*@P\JQ!T,\2
M+U$I5D0P_BYUUC<F67#[N]+^.?A.OLR$PTNC'F3LD_/ZQSK$.!>Y\K=F]0N6
M_KQC?9%1+OR%57'W^%,=HMQYDY;"A""5NO@53V4<M@0^MGX@T"D%.@%W82B@
MO!)>7)Q9LP++MTD;?P17@S2!DYJ3,O&63B7)^8O1S;0/;3BXN?W2'0U^[TX'
M-R/HCJ[@JC^YO!V,P_KF,_3N)H-1?S(Y:WJRRK+-J+30*RQT?F#A$PR-]HF#
MOHXQ?BG?)+0;R)T*<J_SJL()9H=PU&I I]4Y?D7?T28$1T'?T0_T=:/(Y-I+
MO8"Q43*2Z."/[LQY2Y3Y<Y?#A;[CW?JXC$Y<)B(\KU.=.+1+K%^\?=-^WSI]
M!>WQ!NWQ:]K_EX2]:F$W_O]J%F[L0FCY37#MU82.X29#&U8.Y-?)M'\- QT=
MUO;>OOG8Z;1.B[VP:)\VH-Q=X?<[N=OL& L^P>K@TJ29T.OR=!]6@@SIR-C,
MD%V,(2?^%1)*K!R8>?B>>#JLT6*$2Q$+^#77")UC9E>[#5.Z42JN):1PAJ@!
M]8+Z54S:@X99[BB"KM#([<:D::YE%)P%CI^,B%(D+6"5&(5.*(1(6"L)#PDM
M#5UHP&0X 0Y43'4,U&[!D'9;J80HP"!RUH0EOL;!]H.Q*BY;&^'Q:".C==7Q
M%A:1&JAWU%1\ JF92;9<*6K4YO*)_& "/.\&#(7I?Z%UAR\B(MDECU&BC3*+
M=:EC75@+W-$1PZ)80J@QN]&_)/7M5@LPS919(VW[1'B0',4Y6BY&13.&?@\P
M7N!S&'U"WB\2D.35W.1V$_Y:+)>29T4)<EK$K795;C?('1DE-$D*9-Z%"*;B
M+V.E7W,BHMQ:.@#S3%4&6\@)Y<SWPHX D(><+*%41:DM)K8_G#H26J+..=[!
M-P?W9C .^6Y0E$Q&4?$T$*D>*'^:!C'IF2;DNH.]@9GNDQF5%W#V5JO5H33>
MT03U"YK.S(R <6O?"_W(!_N-<!1HH8,_0L%<SM >F,S+J%9Q9<G^;P?6Y3,G
M8RDX7R?0)PK*IV#J;M)MP/7U):%?2>>NI7Z$RY+)W2^TR_9G\EL5_>+N0R*=
M>KE%?L&UF+E"6^WK%V5FA"[$)%Q@Y%]_XS9Q/1@.IOVK0^AR!C957*OT/2=X
M5_!C"KXR&1.JITST>)G02P7&2GA^T4"O*MYK+H(R/TRK[<0,B\(9Y2G%CH:$
M]8(V.&C=+%-EI=?VAJ-Q=Q^\"63%@$;J@X+X:\BVQ#1B['9'?-W@=2]BF"$4
M+TJN<JNVY=9G3C 1=*<K(A2E0H^;>Q0TMW8>4Q@*^K&4OQBN<"8]IS)N4)*A
M1Q2"<C#"WLC 9#*B#HDTP8E593S(^>8#\1Y];>\64\G$HQ+=G$]-!G?9_DX'
M-FBV'2])0.\%7,,-.<$3HL%-@8)*"5G*F$*:IG)A!9>@B"+VUW-=*BEF"JFC
M:0(A2<M6QZ#&DHI'^B0743@F*\FD0E,;YS1)2[V1;3+IG!?<R4)E4',,O:RX
M,Q<II8_4S$3T"(E)\:>YZ?/KT\H([I&:",5DKW^_OSM36%U-C3<V6M-M%SH+
M/VL#,HL1O;O+.LX=5@,H%.4D"X1A<N8+H1JU,;F7B@:A4R:=25&4U#UJ_):C
M$H?0O[^A.<T]G.N*K3!B4^@L?4A#.YR3*%V'H8S)#K& B?*2Z#3O$JP:8(<,
MT<0@?#5>AKBM?QJK78^CYM;+-D6[".]W5PR3XI&[V=W\B] M7L;/UXO_+X;"
M+B2U4(5S$FT=?GA7!UN\V8N%-UEX)\^,IU=W^$QH!*'E"W0^-\97"S:P^<?I
MXA]02P,$%     @ T$!N6;,_K>-?#@  424  !@   !X;"]W;W)K<VAE971S
M+W-H965T."YX;6RM6FU3VT@2_JY?,>5]J:3*&#"$L$N2*N.0K.^ D!AV]^KJ
M/HREL3U!TF@UDL'[Z^_IGI$T!A/VMNX+6-),3T]/]]-/M_3FSI2W=JE4)>ZS
M-+=O>\NJ*G[>W;7Q4F72#DRA<CR9FS*3%2[+Q:XM2B43GI2EN\.]O:/=3.J\
M]^X-W[LJW[TQ=97J7%V5PM99)LOUJ4K-W=O>?J^Y\44OEA7=V'WWII +-575
M37%5XFJWE9+H3.56FUR4:OZV-]K_^?20QO. 7[6ZL\%O03N9&7-+%Y/D;6^/
M%%*IBBN2(/%OI<8J34D0U/C#R^RU2]+$\'<C_0/O'7N92:O&)OU-)]7R;>^X
M)Q(UEW5:?3%WORB_GU<D+S:IY;_BSHU]A17CVE8F\Y-QG>G<_9?WW@[!A..]
M)R8,_80AZ^T68BW?RTJ^>U.:.U'2:$BC'[Q5G@WE=$Z',JU*/-685[V[_'1]
M)H9B9WIS<3'Z\B_QZ8.83CY>3CY,QJ/+:S$:CS_=7%Y/+C^*JT_GD_'D;/IF
MM\*Z-'LW]FN<NC6&3ZSQD[@P>;6TXBQ/5+(Y?Q?ZMDH/&Z5/A]\4.%7%0!SL
M]<5P;WCX#7D'K1$.6-[!$_)&<6SJO-+Y0ER95,=:6?'OT<Q6)9SF/]LV[.0=
M;I='@?2S+62LWO80*5:5*]5[]^-W^T=[)]_0]K#5]O!;TO]/1_;--;;OX"\O
M'#4+BU-IM15F+JY(2EY)#L7KI4(XQB8K9+XFJ]>YK!-=J43$)K<X@D32Q5SG
M,H^U3".+F0I84%FQE"LE9DKE IH5LL0XG;.X,L%HA0"JEGSMC[0H-804*0YU
MH7)5RC1=TW-55&YN!75N<EY^2NNPPJ-,E3J6 KB',14NLJC51P3ZR#QQ2Y(8
MG<-I:@8<*RHC"#G$_M[.9Q[V12WJU)E@NO,[K?)XZ:F*ZU)7Y((TY>P^7LI\
MH<389)FVA(71BQ^_.QX.]TZF9V/^M7_R<B!&; #L-UWW2>Q:)$;DIB*+5I(L
ME*90S\$XXR&DSXVI, 9KE>J/6I,M9^N_;+OH.=LUBGX<C:X:3=F@,L]K6'&;
M/0=BXJ2:0N>DI[?2V'D+B=E_?6*!@3F2!DWI1]73_N2/[@F_"L\QM!,+3+X"
M?MVS7,7*6B0M\8($:<O&,3F, ?5RLFD:E71R)3V +B7V9U^2"Q3.\UEFMW!A
MK*X>;T](-N"4[)O-5-FB'!\7#80T)!P>A<Q<2N=J]#26=AG-D64MVY@&8X V
MB6UT4,F 8V^[C&92#BP0F4-L18B]59U2L7<UEM$PA<X3G#IEV<CORDN'29HE
MFT7F=4KG;V/88JUD*=@KUKA?U66C.&MKU;/P$!ZC79HZA1O3+B6[*.9\K7-'
M MI ?3*42Y6R<!<6&%HJ'"*B(*V3#BX>>N/(.?0759BR@F.T@?]/VC$[*._2
MV?,]C.;,N<_F/( ZJ0I@!)%-0D8(OU2X,8<#2(]3"0B8LY7Q?*Q*Y[(N8&'=
MTF04LS!F<_0M7))_^NE8"GN"70@-Z">M2<Y+?NHF-B[#"PVPW\;NM"XGR36[
MTO,'XEPA:AS<6U(T,5MW8[H@P#EHNGV70ZJM9U8G&CZF;%^<52K5]P,$N[B9
MCOKB_'S<XHQ[UB!-7TSO@)CG.K\58XG(5&4T^M@.YH?(>[?=^,GU]'3\RVAR
MN2EV4ME3H+#.NY&?/YY_.AV=B^G%='/LYX^IF<DTD&FNQ;F<V0<BS75$=[MQ
M;AXQ)4#W)T3@)(\[ 'WPL)OVVU+;5%P3RX5%PB7X26 +<.YJIO_<.K9YV R/
MZ 0^_WY]=B[.)Q>3Z[/WW0;I;I!V$,96+W)V2G@/XZU'8M#EE#*R"RR0J=Q*
MGQJ[)(X3 ZV5/A7'H9\-Q V"'[YQ!KS-.+F0R[FT+T/T?)XU.-GD[[I:NT"C
MK/1L^O=Y,<PW%#"9O%5"M6K1_A!:=5;XS+^4E9#S.4H/=OZ2<0$+R*QU>(Q7
M'G-2+6<Z[9)^ EQ,C24@Q$!*3(!06OFI.2Z[T/8;BVQ-K1&9;U/KKW6R<!:Z
MTSA*)"T3*"X>*4[X'7O8*=5*Y;47I.Y1)UI<)#7GP&XV\PB/YZ.XJCE5NFP0
M,U8G&@N6#KPJ!OR% 0+-)9W2$^H.Q&EMD:BL)=28D0>QY2>/J>!H.A;'>Z]V
M]I&[O!.WDZ.-R0!M5'' 589"0CCRV;3C2U_43J8D'0P[PG6 694?"D6ULQ.+
MZO)K!+>Y&4P'X&5I*DN[C;6RJ@>!GH\TNI 5 LP%PMQG-1QRW#QW*:PQ>W.;
M\K$#1X(N!A,@4P-K(4@Q:G1HL067.FC0UL5.MZF^N%LBDW7 VR;(3M>HU?5.
M.@$\6GR  3O$&__R(0 9#IA_2.184#"?#[$6 I_)<>(IQ6-S$)=JDT#C8+HD
M.E(H;@A$J8G#&3X;WDS]EAQC\B0<1[9M%4U>KX3C": =5G$\N A^*) HGO1\
MB'' "R>J,@<^>C*GR[C.$+N,GQZED-FI<R* W[G)= PZL=*ER=D9,0;&CXE
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MO7P^)9^O;?DENBY=E0H7<?%*CPUNNNS% -]K!TD,+Y)@O#L?_0U02P,$%
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M;GL^J$90FX.1M1.QK30DB6Y[H/\@5-:![G=2FO/!)NC^U2;_ U!+ P04
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MB>W0#2 -8CL-W=$=Z1%'=%[DVW'B09;9:>:/EERQ"MK3-?#L*$CM,//("OS
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MJ2P- K_,:?*B=@YTOE+*[@T7H)[E_3]02P,$%     @ T$!N6?:GW F;!0
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M,R/P#TZPEA.G=&2IIB)%%?A((#-2;XU<K=#FY0QY)0NW- B3Y)1<%#J6R(T
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MO_M^U"9;7V/J@3=EO#K,C<=%)/[FN/FQ#0)87QA$?S,(!IJ[Y/1?4$L#!!0
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M'6SQ\"X6WF3AL3LWGI[.X3.A$826+]#YPAA?+=C ]K^?WG]02P,$%     @
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MDV4T ,_I;;CR"RU0O=7\\;]02P,$%     @ T$!N6?QZW%(7 P  >@8  !D
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M"U%>&0:/UY@3?DE++.3)DK*<"+ED*X.7#$E2@_+,L$VS;^0D+;31H-Z+V&A
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MF^GZ0-@J+3ADN)10\]+W-&#-Q&H6@I;UE%A0(6=.;:[ED$>F'.3YDE*Q6Z@
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M^Q-,XYYI? K]=7[@=8(N8$%G-&^(NUC]GI23P0Y+H;W76"U1V@1\P*R;!.[
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M>'=CTAC@_E+@@=LO3(#A-CC]!U!+ P04    " #00&Y93V8_/>@&  #?$0
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M'C&^LL8JK6ZML3K-O)K,"@C;.<)VS356Z7<KQW9IP;8OUK*:IBP ZN2 .I6
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M 2M!9)7G5#S=0,:/4\NUGC?6[&&O](8=34KZ #&H^W(E<&6W7E*60R$9+XB
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MI;/R)V>8C6^8DDH J6M.%^X_LZU4 LOW>U\^:H"@'T"W]+4L:0)3"WM6@CB
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MR:I0$[[Y@HV>,\.7\4+:7]C4L9W @6PE%2\;L*Z@I*S^DJ>F#SL S;,?$#2
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M%$T5C31* [W;-[@NT7.,U>(=5 B3:?V%5.US"=3Y'!B50:/R8VBZNB20WF:
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M(_540:X-U/R,,;GIZ 6*QT_P!U!+ P04    " #00&Y99&EUU^8-  #CWP
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MJ)1(6#C9[HS&OK4A)#(B!<$T(:=K(:>(.MGTEVUGVJ>G,<I0/9&P<+I=-:W
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MI?[1H# !>G_.N=I-3(+ZUQ7_!E!+ P04    " #00&Y972-.+K4#  "K$P
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M61 TUT<?*RH$3?7E%D&Y.:L&\OZ:R@17!76:4I_/!?\ 4$L#!!0    ( -!
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MLB[8YI/;IB'H(OD(-:5"T"C9G&,48*9.D,=GE(KGAOJNE7WX[/\'4$L#!!0
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M[D8G[I$ZF<LQ1:<1MU/XS'9L6[FW#XUE3I4(),SO=H!;7&U_ %DRA(1%NA-
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MJH#.=H"S)Z!;!71?&N!4 <Y+ WI50&\[H+LGH%\%](MBE4^W*(V+!1Z>,+I
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MK'Q3ICP0=%Z\J#&F0BYZBH\S@B/"U WR^H12L3Q0"5;O*PW_ U!+ P04
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M-FC_?EU5S;<WVP /5?W;+IWS_P-02P,$%     @ T$!N6?-.P% K!0  :!X
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M6Q#C5*EZ9RWE*,]/=O(;R1;F<&3"I-H^<SE'$B'7 NK]E#&YN=$+E.=KO7\
M4$L#!!0    ( -! ;EGCT)*I%0,  &X+   9    >&PO=V]R:W-H965T<R]S
M:&5E=#4P+GAM;,V676_:,!2&_\I1)DV;1)L/:*$=(-%VU2J5%D'77E2[,.0
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MLGU%\]6\),W'X361,VRJN.M]GGNR+2JF@F;'7W(<?X7R^7]02P,$%     @
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M_U/6=V-6?_V7MKFGE2[J8SYK?X5//P%02P$"% ,4    " #00&Y9!T%-8H$
M  "Q    $               @ $     9&]C4')O<',O87!P+GAM;%!+ 0(4
M Q0    ( -! ;ED.6TU'[@   "L"   1              "  :\   !D;V-0
M<F]P<R]C;W)E+GAM;%!+ 0(4 Q0    ( -! ;EF97)PC$ 8  )PG   3
M          "  <P!  !X;"]T:&5M92]T:&5M93$N>&UL4$L! A0#%     @
MT$!N68'5(0YD!0  [QP  !@              ("!#0@  'AL+W=O<FMS:&5E
M=',O<VAE970Q+GAM;%!+ 0(4 Q0    ( -! ;EE7TQ672P@  $\H   8
M          " @:<-  !X;"]W;W)K<VAE971S+W-H965T,BYX;6Q02P$"% ,4
M    " #00&Y9# 6M:'D%  #R*0  &               @($H%@  >&PO=V]R
M:W-H965T<R]S:&5E=#,N>&UL4$L! A0#%     @ T$!N69.^LU3?!P  )28
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M965T."YX;6Q02P$"% ,4    " #00&Y94M!9+ D%  !'"P  &
M    @('%6   >&PO=V]R:W-H965T<R]S:&5E=#DN>&UL4$L! A0#%     @
MT$!N66)Z!P0? P  X08  !D              ("!!%X  'AL+W=O<FMS:&5E
M=',O<VAE970Q,"YX;6Q02P$"% ,4    " #00&Y96[SO(2T#   $!P  &0
M            @(%:80  >&PO=V]R:W-H965T<R]S:&5E=#$Q+GAM;%!+ 0(4
M Q0    ( -! ;ED]<8"1D 4  ( .   9              " @;YD  !X;"]W
M;W)K<VAE971S+W-H965T,3(N>&UL4$L! A0#%     @ T$!N65&&NZDD!@
MW X  !D              ("!A6H  'AL+W=O<FMS:&5E=',O<VAE970Q,RYX
M;6Q02P$"% ,4    " #00&Y9Y V*6( '  !^&@  &0              @('@
M<   >&PO=V]R:W-H965T<R]S:&5E=#$T+GAM;%!+ 0(4 Q0    ( -! ;EF?
MQGX;X@(  !D'   9              " @9=X  !X;"]W;W)K<VAE971S+W-H
M965T,34N>&UL4$L! A0#%     @ T$!N63_TPFZ3 @  UP4  !D
M     ("!L'L  'AL+W=O<FMS:&5E=',O<VAE970Q-BYX;6Q02P$"% ,4
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M+GAM;%!+ 0(4 Q0    ( -! ;ED/!)'?&08   D-   9              "
M@9R9  !X;"]W;W)K<VAE971S+W-H965T,C$N>&UL4$L! A0#%     @ T$!N
M68>G2R-<#P  X2P  !D              ("![)\  'AL+W=O<FMS:&5E=',O
M<VAE970R,BYX;6Q02P$"% ,4    " #00&Y9_'K<4A<#  !Z!@  &0
M        @(%_KP  >&PO=V]R:W-H965T<R]S:&5E=#(S+GAM;%!+ 0(4 Q0
M   ( -! ;ED=BT.:\ (  $(&   9              " @<VR  !X;"]W;W)K
M<VAE971S+W-H965T,C0N>&UL4$L! A0#%     @ T$!N6?T.#E]^!   U L
M !D              ("!]+4  'AL+W=O<FMS:&5E=',O<VAE970R-2YX;6Q0
M2P$"% ,4    " #00&Y95_B/ZXD#  ")"   &0              @(&IN@
M>&PO=V]R:W-H965T<R]S:&5E=#(V+GAM;%!+ 0(4 Q0    ( -! ;EE<@6OG
MD00  !D*   9              " @6F^  !X;"]W;W)K<VAE971S+W-H965T
M,C<N>&UL4$L! A0#%     @ T$!N64]F/SWH!@  WQ$  !D
M ("!,<,  'AL+W=O<FMS:&5E=',O<VAE970R."YX;6Q02P$"% ,4    " #0
M0&Y9+H0J2O0#  !0"0  &0              @(%0R@  >&PO=V]R:W-H965T
M<R]S:&5E=#(Y+GAM;%!+ 0(4 Q0    ( -! ;EE-BF!7: (  (L%   9
M          " @7O.  !X;"]W;W)K<VAE971S+W-H965T,S N>&UL4$L! A0#
M%     @ T$!N6?*K>UN/ P  OPT  !D              ("!&M$  'AL+W=O
M<FMS:&5E=',O<VAE970S,2YX;6Q02P$"% ,4    " #00&Y9Z(PO-$T#  !.
M"0  &0              @('@U   >&PO=V]R:W-H965T<R]S:&5E=#,R+GAM
M;%!+ 0(4 Q0    ( -! ;EDPG TSD@,  ,\.   9              " @638
M  !X;"]W;W)K<VAE971S+W-H965T,S,N>&UL4$L! A0#%     @ T$!N61X5
MVW2+ @  X04  !D              ("!+=P  'AL+W=O<FMS:&5E=',O<VAE
M970S-"YX;6Q02P$"% ,4    " #00&Y9RL_19WH-  #&H   &0
M    @('OW@  >&PO=V]R:W-H965T<R]S:&5E=#,U+GAM;%!+ 0(4 Q0    (
M -! ;EE>>T!W5 0  /P4   9              " @:#L  !X;"]W;W)K<VAE
M971S+W-H965T,S8N>&UL4$L! A0#%     @ T$!N6968C.H' P  " D  !D
M             ("!*_$  'AL+W=O<FMS:&5E=',O<VAE970S-RYX;6Q02P$"
M% ,4    " #00&Y99&EUU^8-  #CWP  &0              @(%I]   >&PO
M=V]R:W-H965T<R]S:&5E=#,X+GAM;%!+ 0(4 Q0    ( -! ;EFE/#)BH@L
M "=Q   9              " @88" 0!X;"]W;W)K<VAE971S+W-H965T,SDN
M>&UL4$L! A0#%     @ T$!N6>1VSVKK'@  S],! !D              ("!
M7PX! 'AL+W=O<FMS:&5E=',O<VAE970T,"YX;6Q02P$"% ,4    " #00&Y9
MIX:"_9@#   O"P  &0              @(&!+0$ >&PO=V]R:W-H965T<R]S
M:&5E=#0Q+GAM;%!+ 0(4 Q0    ( -! ;EG Y= XL0(  ,8&   9
M      " @5 Q 0!X;"]W;W)K<VAE971S+W-H965T-#(N>&UL4$L! A0#%
M  @ T$!N65TC3BZU P  JQ,  !D              ("!.#0! 'AL+W=O<FMS
M:&5E=',O<VAE970T,RYX;6Q02P$"% ,4    " #00&Y9DVRE"!4%   $'0
M&0              @($D. $ >&PO=V]R:W-H965T<R]S:&5E=#0T+GAM;%!+
M 0(4 Q0    ( -! ;EDG@R78I@8  /@Q   9              " @7 ] 0!X
M;"]W;W)K<VAE971S+W-H965T-#4N>&UL4$L! A0#%     @ T$!N663!4'54
M!P  NS0  !D              ("!340! 'AL+W=O<FMS:&5E=',O<VAE970T
M-BYX;6Q02P$"% ,4    " #00&Y9<!A26$$-  !UBP  &0
M@('82P$ >&PO=V]R:W-H965T<R]S:&5E=#0W+GAM;%!+ 0(4 Q0    ( -!
M;EGS3L!0*P4  &@>   9              " @5!9 0!X;"]W;W)K<VAE971S
M+W-H965T-#@N>&UL4$L! A0#%     @ T$!N68UB1A6%!   :Q,  !D
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M<R\N<F5L<U!+ 0(4 Q0    ( -! ;EF>0K-CA00   DC   /
M  "  8QU 0!X;"]W;W)K8F]O:RYX;6Q02P$"% ,4    " #00&Y9BC%V7\\!
M   S'P  &@              @ $^>@$ >&PO7W)E;',O=V]R:V)O;VLN>&UL
M+G)E;'-02P$"% ,4    " #00&Y9,N&!X<<!   2'P  $P
M@ %%? $ 6T-O;G1E;G1?5'EP97-=+GAM;%!+!08     /  \ %L0   ]?@$
"   !

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>65
<FILENAME>Show.js
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
// Edgar(tm) Renderer was created by staff of the U.S. Securities and Exchange Commission.  Data and content created by government employees within the scope of their employment are not subject to domestic copyright protection. 17 U.S.C. 105.
var Show={};Show.LastAR=null,Show.showAR=function(a,r,w){if(Show.LastAR)Show.hideAR();var e=a;while(e&&e.nodeName!='TABLE')e=e.nextSibling;if(!e||e.nodeName!='TABLE'){var ref=((window)?w.document:document).getElementById(r);if(ref){e=ref.cloneNode(!0);
e.removeAttribute('id');a.parentNode.appendChild(e)}}
if(e)e.style.display='block';Show.LastAR=e};Show.hideAR=function(){Show.LastAR.style.display='none'};Show.toggleNext=function(a){var e=a;while(e.nodeName!='DIV')e=e.nextSibling;if(!e.style){}else if(!e.style.display){}else{var d,p_;if(e.style.display=='none'){d='block';p='-'}else{d='none';p='+'}
e.style.display=d;if(a.textContent){a.textContent=p+a.textContent.substring(1)}else{a.innerText=p+a.innerText.substring(1)}}}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>66
<FILENAME>report.css
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
/* Updated 2009-11-04 */
/* v2.2.0.24 */

/* DefRef Styles */
..report table.authRefData{
	background-color: #def;
	border: 2px solid #2F4497;
	font-size: 1em;
	position: absolute;
}

..report table.authRefData a {
	display: block;
	font-weight: bold;
}

..report table.authRefData p {
	margin-top: 0px;
}

..report table.authRefData .hide {
	background-color: #2F4497;
	padding: 1px 3px 0px 0px;
	text-align: right;
}

..report table.authRefData .hide a:hover {
	background-color: #2F4497;
}

..report table.authRefData .body {
	height: 150px;
	overflow: auto;
	width: 400px;
}

..report table.authRefData table{
	font-size: 1em;
}

/* Report Styles */
..pl a, .pl a:visited {
	color: black;
	text-decoration: none;
}

/* table */
..report {
	background-color: white;
	border: 2px solid #acf;
	clear: both;
	color: black;
	font: normal 8pt Helvetica, Arial, san-serif;
	margin-bottom: 2em;
}

..report hr {
	border: 1px solid #acf;
}

/* Top labels */
..report th {
	background-color: #acf;
	color: black;
	font-weight: bold;
	text-align: center;
}

..report th.void	{
	background-color: transparent;
	color: #000000;
	font: bold 10pt Helvetica, Arial, san-serif;
	text-align: left;
}

..report .pl {
	text-align: left;
	vertical-align: top;
	white-space: normal;
	width: 200px;
	white-space: normal; /* word-wrap: break-word; */
}

..report td.pl a.a {
	cursor: pointer;
	display: block;
	width: 200px;
	overflow: hidden;
}

..report td.pl div.a {
	width: 200px;
}

..report td.pl a:hover {
	background-color: #ffc;
}

/* Header rows... */
..report tr.rh {
	background-color: #acf;
	color: black;
	font-weight: bold;
}

/* Calendars... */
..report .rc {
	background-color: #f0f0f0;
}

/* Even rows... */
..report .re, .report .reu {
	background-color: #def;
}

..report .reu td {
	border-bottom: 1px solid black;
}

/* Odd rows... */
..report .ro, .report .rou {
	background-color: white;
}

..report .rou td {
	border-bottom: 1px solid black;
}

..report .rou table td, .report .reu table td {
	border-bottom: 0px solid black;
}

/* styles for footnote marker */
..report .fn {
	white-space: nowrap;
}

/* styles for numeric types */
..report .num, .report .nump {
	text-align: right;
	white-space: nowrap;
}

..report .nump {
	padding-left: 2em;
}

..report .nump {
	padding: 0px 0.4em 0px 2em;
}

/* styles for text types */
..report .text {
	text-align: left;
	white-space: normal;
}

..report .text .big {
	margin-bottom: 1em;
	width: 17em;
}

..report .text .more {
	display: none;
}

..report .text .note {
	font-style: italic;
	font-weight: bold;
}

..report .text .small {
	width: 10em;
}

..report sup {
	font-style: italic;
}

..report .outerFootnotes {
	font-size: 1em;
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>68
<FILENAME>FilingSummary.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version='1.0' encoding='utf-8'?>
<FilingSummary>
  <Version>3.24.3</Version>
  <ProcessingTime/>
  <ReportFormat>html</ReportFormat>
  <ContextCount>296</ContextCount>
  <ElementCount>304</ElementCount>
  <EntityCount>1</EntityCount>
  <FootnotesReported>false</FootnotesReported>
  <SegmentCount>74</SegmentCount>
  <ScenarioCount>0</ScenarioCount>
  <TuplesReported>false</TuplesReported>
  <UnitCount>4</UnitCount>
  <MyReports>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R1.htm</HtmlFileName>
      <LongName>00000001 - Document - Cover</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Cover</Role>
      <ShortName>Cover</ShortName>
      <MenuCategory>Cover</MenuCategory>
      <Position>1</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R2.htm</HtmlFileName>
      <LongName>00000002 - Statement - Consolidated Balance Sheets (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/BalanceSheets</Role>
      <ShortName>Consolidated Balance Sheets (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>2</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R3.htm</HtmlFileName>
      <LongName>00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/BalanceSheetsParenthetical</Role>
      <ShortName>Consolidated Balance Sheets (Unaudited) (Parenthetical)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>3</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R4.htm</HtmlFileName>
      <LongName>00000004 - Statement - Consolidated Statements of Operations (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfOperations</Role>
      <ShortName>Consolidated Statements of Operations (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>4</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R5.htm</HtmlFileName>
      <LongName>00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit</Role>
      <ShortName>Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>5</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R6.htm</HtmlFileName>
      <LongName>00000006 - Statement - Consoolidated Statements of Cash Flows</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows</Role>
      <ShortName>Consoolidated Statements of Cash Flows</ShortName>
      <MenuCategory>Statements</MenuCategory>
      <Position>6</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R7.htm</HtmlFileName>
      <LongName>00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness</Role>
      <ShortName>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>7</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R8.htm</HtmlFileName>
      <LongName>00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>8</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R9.htm</HtmlFileName>
      <LongName>00000009 - Disclosure - NOTE 3 - GOING CONCERN</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note3-GoingConcern</Role>
      <ShortName>NOTE 3 - GOING CONCERN</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>9</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R10.htm</HtmlFileName>
      <LongName>00000010 - Disclosure - NOTE 4 ??? PREPAID AND OTHER CURRENT ASSETS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets</Role>
      <ShortName>NOTE 4 ??? PREPAID AND OTHER CURRENT ASSETS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>10</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R11.htm</HtmlFileName>
      <LongName>00000011 - Disclosure - NOTE 5 ??? PROPERTY AND EQUIPMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PropertyAndEquipment</Role>
      <ShortName>NOTE 5 ??? PROPERTY AND EQUIPMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>11</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R12.htm</HtmlFileName>
      <LongName>00000012 - Disclosure - NOTE 6 ???LOANS PAYABLE</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6LoansPayable</Role>
      <ShortName>NOTE 6 ???LOANS PAYABLE</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>12</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R13.htm</HtmlFileName>
      <LongName>00000013 - Disclosure - NOTE 7 - CONVERTIBLE NOTES</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://iqstel.com/role/Note7-ConvertibleNotes</Role>
      <ShortName>NOTE 7 - CONVERTIBLE NOTES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>13</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R14.htm</HtmlFileName>
      <LongName>00000014 - Disclosure - NOTE 8 ??? STOCKHOLDERS??? EQUITY</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8StockholdersEquity</Role>
      <ShortName>NOTE 8 ??? STOCKHOLDERS??? EQUITY</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>14</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R15.htm</HtmlFileName>
      <LongName>00000015 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-RelatedPartyTransactions</Role>
      <ShortName>NOTE 9 - RELATED PARTY TRANSACTIONS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>15</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R16.htm</HtmlFileName>
      <LongName>00000016 - Disclosure - NOTE 10 ??? COMMITMENTS AND CONTINGENCIES</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10CommitmentsAndContingencies</Role>
      <ShortName>NOTE 10 ??? COMMITMENTS AND CONTINGENCIES</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>16</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R17.htm</HtmlFileName>
      <LongName>00000017 - Disclosure - NOTE 11 ??? ACQUISITION</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11Acquisition</Role>
      <ShortName>NOTE 11 ??? ACQUISITION</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>17</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R18.htm</HtmlFileName>
      <LongName>00000018 - Disclosure - NOTE 12 - SEGMENT</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12-Segment</Role>
      <ShortName>NOTE 12 - SEGMENT</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>18</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R19.htm</HtmlFileName>
      <LongName>00000019 - Disclosure - NOTE 13 ??? WARRANTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13Warrants</Role>
      <ShortName>NOTE 13 ??? WARRANTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>19</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R20.htm</HtmlFileName>
      <LongName>00000020 - Disclosure - NOTE 14 ??? SUBSEQUENT EVENTS</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note14SubsequentEvents</Role>
      <ShortName>NOTE 14 ??? SUBSEQUENT EVENTS</ShortName>
      <MenuCategory>Notes</MenuCategory>
      <Position>20</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R21.htm</HtmlFileName>
      <LongName>00000021 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies</Role>
      <ShortName>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <Position>21</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R22.htm</HtmlFileName>
      <LongName>00000022 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)</ShortName>
      <MenuCategory>Policies</MenuCategory>
      <Position>22</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R23.htm</HtmlFileName>
      <LongName>00000023 - Disclosure - NOTE 4 ??? PREPAID AND OTHER CURRENT ASSETS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables</Role>
      <ShortName>NOTE 4 ??? PREPAID AND OTHER CURRENT ASSETS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets</ParentRole>
      <Position>23</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R24.htm</HtmlFileName>
      <LongName>00000024 - Disclosure - NOTE 5 ??? PROPERTY AND EQUIPMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PropertyAndEquipmentTables</Role>
      <ShortName>NOTE 5 ??? PROPERTY AND EQUIPMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note5PropertyAndEquipment</ParentRole>
      <Position>24</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R25.htm</HtmlFileName>
      <LongName>00000025 - Disclosure - NOTE 6 ???LOANS PAYABLE (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6LoansPayableTables</Role>
      <ShortName>NOTE 6 ???LOANS PAYABLE (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6LoansPayable</ParentRole>
      <Position>25</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R26.htm</HtmlFileName>
      <LongName>00000026 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Tables)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://iqstel.com/role/Note7-ConvertibleNotesTables</Role>
      <ShortName>NOTE 7 - CONVERTIBLE NOTES (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7-ConvertibleNotes</ParentRole>
      <Position>26</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R27.htm</HtmlFileName>
      <LongName>00000027 - Disclosure - NOTE 11 ??? ACQUISITION (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11AcquisitionTables</Role>
      <ShortName>NOTE 11 ??? ACQUISITION (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note11Acquisition</ParentRole>
      <Position>27</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R28.htm</HtmlFileName>
      <LongName>00000028 - Disclosure - NOTE 12 - SEGMENT (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12-SegmentTables</Role>
      <ShortName>NOTE 12 - SEGMENT (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note12-Segment</ParentRole>
      <Position>28</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R29.htm</HtmlFileName>
      <LongName>00000029 - Disclosure - NOTE 13 ??? WARRANTS (Tables)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13WarrantsTables</Role>
      <ShortName>NOTE 13 ??? WARRANTS (Tables)</ShortName>
      <MenuCategory>Tables</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note13Warrants</ParentRole>
      <Position>29</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R30.htm</HtmlFileName>
      <LongName>00000030 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative</Role>
      <ShortName>NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies</ParentRole>
      <Position>30</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R31.htm</HtmlFileName>
      <LongName>00000031 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative</Role>
      <ShortName>NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies</ParentRole>
      <Position>31</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R32.htm</HtmlFileName>
      <LongName>00000032 - Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails</Role>
      <ShortName>NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>32</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R33.htm</HtmlFileName>
      <LongName>00000033 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails</Role>
      <ShortName>NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>33</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R34.htm</HtmlFileName>
      <LongName>00000034 - Disclosure - NOTE 5 ??? PROPERTY AND EQUIPMENT (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative</Role>
      <ShortName>NOTE 5 ??? PROPERTY AND EQUIPMENT (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note5PropertyAndEquipmentTables</ParentRole>
      <Position>34</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R35.htm</HtmlFileName>
      <LongName>00000035 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails</Role>
      <ShortName>NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>35</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R36.htm</HtmlFileName>
      <LongName>00000036 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails</Role>
      <ShortName>NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>36</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R37.htm</HtmlFileName>
      <LongName>00000037 - Disclosure - NOTE 6 ???LOANS PAYABLE (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note6LoansPayableDetailsNarrative</Role>
      <ShortName>NOTE 6 ???LOANS PAYABLE (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note6LoansPayableTables</ParentRole>
      <Position>37</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R38.htm</HtmlFileName>
      <LongName>00000038 - Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails</Role>
      <ShortName>NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>38</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R39.htm</HtmlFileName>
      <LongName>00000039 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Details Narrative)</LongName>
      <ReportType>Notes</ReportType>
      <Role>http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative</Role>
      <ShortName>NOTE 7 - CONVERTIBLE NOTES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note7-ConvertibleNotesTables</ParentRole>
      <Position>39</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R40.htm</HtmlFileName>
      <LongName>00000040 - Disclosure - NOTE 8 ??? STOCKHOLDERS??? EQUITY (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative</Role>
      <ShortName>NOTE 8 ??? STOCKHOLDERS??? EQUITY (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note8StockholdersEquity</ParentRole>
      <Position>40</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R41.htm</HtmlFileName>
      <LongName>00000041 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative</Role>
      <ShortName>NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note9-RelatedPartyTransactions</ParentRole>
      <Position>41</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R42.htm</HtmlFileName>
      <LongName>00000042 - Disclosure - NOTE 10 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative</Role>
      <ShortName>NOTE 10 ??? COMMITMENTS AND CONTINGENCIES (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note10CommitmentsAndContingencies</ParentRole>
      <Position>42</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R43.htm</HtmlFileName>
      <LongName>00000043 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails</Role>
      <ShortName>NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>43</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R44.htm</HtmlFileName>
      <LongName>00000044 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails</Role>
      <ShortName>NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>44</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R45.htm</HtmlFileName>
      <LongName>00000045 - Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails</Role>
      <ShortName>NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>45</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R46.htm</HtmlFileName>
      <LongName>00000046 - Disclosure - NOTE 11 ??? ACQUISITION (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note11AcquisitionDetailsNarrative</Role>
      <ShortName>NOTE 11 ??? ACQUISITION (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note11AcquisitionTables</ParentRole>
      <Position>46</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R47.htm</HtmlFileName>
      <LongName>00000047 - Disclosure - NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails</Role>
      <ShortName>NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>47</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R48.htm</HtmlFileName>
      <LongName>00000048 - Disclosure - NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails</Role>
      <ShortName>NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>48</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R49.htm</HtmlFileName>
      <LongName>00000049 - Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails</Role>
      <ShortName>NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>49</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R50.htm</HtmlFileName>
      <LongName>00000050 - Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails</Role>
      <ShortName>NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>50</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R51.htm</HtmlFileName>
      <LongName>00000051 - Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails</Role>
      <ShortName>NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <Position>51</Position>
    </Report>
    <Report instance="iqst10q3_093024.htm">
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <HtmlFileName>R52.htm</HtmlFileName>
      <LongName>00000052 - Disclosure - NOTE 13 ??? WARRANTS (Details Narrative)</LongName>
      <ReportType>Sheet</ReportType>
      <Role>http://iqstel.com/role/Note13WarrantsDetailsNarrative</Role>
      <ShortName>NOTE 13 ??? WARRANTS (Details Narrative)</ShortName>
      <MenuCategory>Details</MenuCategory>
      <ParentRole>http://iqstel.com/role/Note13WarrantsTables</ParentRole>
      <Position>52</Position>
    </Report>
    <Report>
      <IsDefault>false</IsDefault>
      <HasEmbeddedReports>false</HasEmbeddedReports>
      <LongName>All Reports</LongName>
      <ReportType>Book</ReportType>
      <ShortName>All Reports</ShortName>
    </Report>
  </MyReports>
  <InputFiles>
    <File>iqst-20240930.xsd</File>
    <File>iqst-20240930_cal.xml</File>
    <File>iqst-20240930_def.xml</File>
    <File>iqst-20240930_lab.xml</File>
    <File>iqst-20240930_pre.xml</File>
    <File doctype="10-Q" isDefinitelyFs="true" isUsgaap="true" original="iqst10q3_093024.htm">iqst10q3_093024.htm</File>
  </InputFiles>
  <SupplementalFiles>
    <File>image_001.jpg</File>
  </SupplementalFiles>
  <BaseTaxonomies>
    <BaseTaxonomy items="1206">http://fasb.org/us-gaap/2024</BaseTaxonomy>
    <BaseTaxonomy items="29">http://xbrl.sec.gov/dei/2024</BaseTaxonomy>
  </BaseTaxonomies>
  <HasPresentationLinkbase>true</HasPresentationLinkbase>
  <HasCalculationLinkbase>true</HasCalculationLinkbase>
</FilingSummary>
</XML>
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>JSON
<SEQUENCE>71
<FILENAME>MetaLinks.json
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
{
 "version": "2.2",
 "instance": {
  "iqst10q3_093024.htm": {
   "nsprefix": "IQST",
   "nsuri": "http://iqstel.com/20240930",
   "dts": {
    "schema": {
     "local": [
      "iqst-20240930.xsd"
     ],
     "remote": [
      "http://www.xbrl.org/2003/xbrl-instance-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xbrl-linkbase-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xl-2003-12-31.xsd",
      "http://www.xbrl.org/2003/xlink-2003-12-31.xsd",
      "http://www.xbrl.org/2005/xbrldt-2005.xsd",
      "http://www.xbrl.org/2006/ref-2006-02-27.xsd",
      "http://www.xbrl.org/lrr/role/negated-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/net-2009-12-16.xsd",
      "http://www.xbrl.org/lrr/role/reference-2009-12-16.xsd",
      "https://www.xbrl.org/2020/extensible-enumerations-2.0.xsd",
      "https://www.xbrl.org/dtr/type/2020-01-21/types.xsd",
      "https://www.xbrl.org/dtr/type/2022-03-31/types.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-2024.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-roles-2024.xsd",
      "https://xbrl.fasb.org/srt/2024/elts/srt-types-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-gaap-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-roles-2024.xsd",
      "https://xbrl.fasb.org/us-gaap/2024/elts/us-types-2024.xsd",
      "https://xbrl.sec.gov/country/2024/country-2024.xsd",
      "https://xbrl.sec.gov/dei/2024/dei-2024.xsd",
      "https://xbrl.sec.gov/stpr/2024/stpr-2024.xsd"
     ]
    },
    "calculationLink": {
     "local": [
      "iqst-20240930_cal.xml"
     ]
    },
    "definitionLink": {
     "local": [
      "iqst-20240930_def.xml"
     ]
    },
    "labelLink": {
     "local": [
      "iqst-20240930_lab.xml"
     ]
    },
    "presentationLink": {
     "local": [
      "iqst-20240930_pre.xml"
     ]
    },
    "inline": {
     "local": [
      "iqst10q3_093024.htm"
     ]
    }
   },
   "keyStandard": 277,
   "keyCustom": 27,
   "axisStandard": 8,
   "axisCustom": 0,
   "memberStandard": 18,
   "memberCustom": 56,
   "hidden": {
    "total": 317,
    "http://fasb.org/us-gaap/2024": 236,
    "http://iqstel.com/20240930": 76,
    "http://xbrl.sec.gov/dei/2024": 5
   },
   "contextCount": 296,
   "entityCount": 1,
   "segmentCount": 74,
   "elementCount": 471,
   "unitCount": 4,
   "baseTaxonomies": {
    "http://fasb.org/us-gaap/2024": 1206,
    "http://xbrl.sec.gov/dei/2024": 29
   },
   "report": {
    "R1": {
     "role": "http://iqstel.com/role/Cover",
     "longName": "00000001 - Document - Cover",
     "shortName": "Cover",
     "isDefault": "true",
     "groupType": "document",
     "subGroupType": "",
     "menuCat": "Cover",
     "order": "1",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "dei:DocumentType",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "b",
       "p",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R2": {
     "role": "http://iqstel.com/role/BalanceSheets",
     "longName": "00000002 - Statement - Consolidated Balance Sheets (Unaudited)",
     "shortName": "Consolidated Balance Sheets (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "2",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:CashAndCashEquivalentsAtCarryingValue",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R3": {
     "role": "http://iqstel.com/role/BalanceSheetsParenthetical",
     "longName": "00000003 - Statement - Consolidated Balance Sheets (Unaudited) (Parenthetical)",
     "shortName": "Consolidated Balance Sheets (Unaudited) (Parenthetical)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "parenthetical",
     "menuCat": "Statements",
     "order": "3",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:DebtInstrumentUnamortizedDiscount",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": null
    },
    "R4": {
     "role": "http://iqstel.com/role/StatementsOfOperations",
     "longName": "00000004 - Statement - Consolidated Statements of Operations (Unaudited)",
     "shortName": "Consolidated Statements of Operations (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "4",
     "firstAnchor": {
      "contextRef": "From2024-07-012024-09-30",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-07-012024-09-30",
      "name": "us-gaap:OtherNonoperatingIncome",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R5": {
     "role": "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
     "longName": "00000005 - Statement - Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)",
     "shortName": "Consolidated Statements of Changes in Stockholders' Equity (Deficit) (Unaudited)",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "5",
     "firstAnchor": {
      "contextRef": "AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember",
      "name": "us-gaap:StockholdersEquity",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember",
      "name": "us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R6": {
     "role": "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
     "longName": "00000006 - Statement - Consoolidated Statements of Cash Flows",
     "shortName": "Consoolidated Statements of Cash Flows",
     "isDefault": "false",
     "groupType": "statement",
     "subGroupType": "",
     "menuCat": "Statements",
     "order": "6",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:NetIncomeLoss",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ShareBasedCompensation",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R7": {
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness",
     "longName": "00000007 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS",
     "shortName": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "7",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R8": {
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies",
     "longName": "00000008 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "8",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:SignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R9": {
     "role": "http://iqstel.com/role/Note3-GoingConcern",
     "longName": "00000009 - Disclosure - NOTE 3 - GOING CONCERN",
     "shortName": "NOTE 3 - GOING CONCERN",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "9",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:SubstantialDoubtAboutGoingConcernTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R10": {
     "role": "http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets",
     "longName": "00000010 - Disclosure - NOTE 4 \u2013 PREPAID AND OTHER CURRENT ASSETS",
     "shortName": "NOTE 4 \u2013 PREPAID AND OTHER CURRENT ASSETS",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "10",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R11": {
     "role": "http://iqstel.com/role/Note5PropertyAndEquipment",
     "longName": "00000011 - Disclosure - NOTE 5 \u2013 PROPERTY AND EQUIPMENT",
     "shortName": "NOTE 5 \u2013 PROPERTY AND EQUIPMENT",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "11",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R12": {
     "role": "http://iqstel.com/role/Note6LoansPayable",
     "longName": "00000012 - Disclosure - NOTE 6 \u2013LOANS PAYABLE",
     "shortName": "NOTE 6 \u2013LOANS PAYABLE",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "12",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:DebtDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R13": {
     "role": "http://iqstel.com/role/Note7-ConvertibleNotes",
     "longName": "00000013 - Disclosure - NOTE 7 - CONVERTIBLE NOTES",
     "shortName": "NOTE 7 - CONVERTIBLE NOTES",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "13",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "IQST:ConvertibleDebtPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "IQST:ConvertibleDebtPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R14": {
     "role": "http://iqstel.com/role/Note8StockholdersEquity",
     "longName": "00000014 - Disclosure - NOTE 8 \u2013 STOCKHOLDERS\u2019 EQUITY",
     "shortName": "NOTE 8 \u2013 STOCKHOLDERS\u2019 EQUITY",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "14",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R15": {
     "role": "http://iqstel.com/role/Note9-RelatedPartyTransactions",
     "longName": "00000015 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS",
     "shortName": "NOTE 9 - RELATED PARTY TRANSACTIONS",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "15",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R16": {
     "role": "http://iqstel.com/role/Note10CommitmentsAndContingencies",
     "longName": "00000016 - Disclosure - NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES",
     "shortName": "NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "16",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R17": {
     "role": "http://iqstel.com/role/Note11Acquisition",
     "longName": "00000017 - Disclosure - NOTE 11 \u2013 ACQUISITION",
     "shortName": "NOTE 11 \u2013 ACQUISITION",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "17",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R18": {
     "role": "http://iqstel.com/role/Note12-Segment",
     "longName": "00000018 - Disclosure - NOTE 12 - SEGMENT",
     "shortName": "NOTE 12 - SEGMENT",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "18",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:SegmentReportingDisclosureTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R19": {
     "role": "http://iqstel.com/role/Note13Warrants",
     "longName": "00000019 - Disclosure - NOTE 13 \u2013 WARRANTS",
     "shortName": "NOTE 13 \u2013 WARRANTS",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "19",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:DerivativesReportingOfDerivativeActivity",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:DerivativesReportingOfDerivativeActivity",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R20": {
     "role": "http://iqstel.com/role/Note14SubsequentEvents",
     "longName": "00000020 - Disclosure - NOTE 14 \u2013 SUBSEQUENT EVENTS",
     "shortName": "NOTE 14 \u2013 SUBSEQUENT EVENTS",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "",
     "menuCat": "Notes",
     "order": "20",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:SubsequentEventsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R21": {
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies",
     "longName": "00000021 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)",
     "shortName": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Policies)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "policies",
     "menuCat": "Policies",
     "order": "21",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R22": {
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies",
     "longName": "00000022 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Policies)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "policies",
     "menuCat": "Policies",
     "order": "22",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:BasisOfAccountingPolicyPolicyTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R23": {
     "role": "http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables",
     "longName": "00000023 - Disclosure - NOTE 4 \u2013 PREPAID AND OTHER CURRENT ASSETS (Tables)",
     "shortName": "NOTE 4 \u2013 PREPAID AND OTHER CURRENT ASSETS (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "23",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:OtherCurrentAssetsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R24": {
     "role": "http://iqstel.com/role/Note5PropertyAndEquipmentTables",
     "longName": "00000024 - Disclosure - NOTE 5 \u2013 PROPERTY AND EQUIPMENT (Tables)",
     "shortName": "NOTE 5 \u2013 PROPERTY AND EQUIPMENT (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "24",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R25": {
     "role": "http://iqstel.com/role/Note6LoansPayableTables",
     "longName": "00000025 - Disclosure - NOTE 6 \u2013LOANS PAYABLE (Tables)",
     "shortName": "NOTE 6 \u2013LOANS PAYABLE (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "25",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "IQST:ScheduleOfLoansPayableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "IQST:ScheduleOfLoansPayableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R26": {
     "role": "http://iqstel.com/role/Note7-ConvertibleNotesTables",
     "longName": "00000026 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Tables)",
     "shortName": "NOTE 7 - CONVERTIBLE NOTES (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "26",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ConvertibleDebtTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "IQST:ConvertibleDebtPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ConvertibleDebtTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "IQST:ConvertibleDebtPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R27": {
     "role": "http://iqstel.com/role/Note11AcquisitionTables",
     "longName": "00000027 - Disclosure - NOTE 11 \u2013 ACQUISITION (Tables)",
     "shortName": "NOTE 11 \u2013 ACQUISITION (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "27",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R28": {
     "role": "http://iqstel.com/role/Note12-SegmentTables",
     "longName": "00000028 - Disclosure - NOTE 12 - SEGMENT (Tables)",
     "shortName": "NOTE 12 - SEGMENT (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "28",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R29": {
     "role": "http://iqstel.com/role/Note13WarrantsTables",
     "longName": "00000029 - Disclosure - NOTE 13 \u2013 WARRANTS (Tables)",
     "shortName": "NOTE 13 \u2013 WARRANTS (Tables)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "tables",
     "menuCat": "Tables",
     "order": "29",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R30": {
     "role": "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative",
     "longName": "00000030 - Disclosure - NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)",
     "shortName": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "30",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "dei:EntityIncorporationStateCountryCode",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "span",
       "b",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "dei:EntityIncorporationDateOfIncorporation",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "span",
       "p",
       "us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
       "us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R31": {
     "role": "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
     "longName": "00000031 - Disclosure - NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "shortName": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "31",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:CashEquivalentsAtCarryingValue",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:CashAndCashEquivalentsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:CashEquivalentsAtCarryingValue",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:CashAndCashEquivalentsPolicyTextBlock",
       "us-gaap:SignificantAccountingPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R32": {
     "role": "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails",
     "longName": "00000032 - Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)",
     "shortName": "NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "32",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:AccountsAndOtherReceivablesNetCurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:AccountsAndOtherReceivablesNetCurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R33": {
     "role": "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails",
     "longName": "00000033 - Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)",
     "shortName": "NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "33",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:PropertyPlantAndEquipmentGross",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:PropertyPlantAndEquipmentTextBlock",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R34": {
     "role": "http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative",
     "longName": "00000034 - Disclosure - NOTE 5 \u2013 PROPERTY AND EQUIPMENT (Details Narrative)",
     "shortName": "NOTE 5 \u2013 PROPERTY AND EQUIPMENT (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "34",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:DepreciationAndAmortization",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:DepreciationAndAmortization",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R35": {
     "role": "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
     "longName": "00000035 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "shortName": "NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "35",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:DebtInstrumentCarryingAmount",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2023-12-31",
      "name": "us-gaap:LongTermDebt",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R36": {
     "role": "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
     "longName": "00000036 - Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "shortName": "NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "36",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:LoansPayable",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:LoansPayable",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R37": {
     "role": "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
     "longName": "00000037 - Disclosure - NOTE 6 \u2013LOANS PAYABLE (Details Narrative)",
     "shortName": "NOTE 6 \u2013LOANS PAYABLE (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "37",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:RepaymentsOfOtherDebt",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-012024-09-30_us-gaap_LoansPayableMember",
      "name": "us-gaap:InterestExpense",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R38": {
     "role": "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
     "longName": "00000038 - Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)",
     "shortName": "NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "38",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:ConvertibleNotesPayableCurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:ConvertibleNotesPayable",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ConvertibleDebtTableTextBlock",
       "IQST:ConvertibleDebtPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R39": {
     "role": "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative",
     "longName": "00000039 - Disclosure - NOTE 7 - CONVERTIBLE NOTES (Details Narrative)",
     "shortName": "NOTE 7 - CONVERTIBLE NOTES (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "39",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:DebtInstrumentCarryingAmount",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "IQST:ScheduleOfLoansPayableTextBlock",
       "us-gaap:DebtDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:DebtConversionConvertedInstrumentAmount1",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "IQST:ConvertibleDebtPoliciesTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R40": {
     "role": "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
     "longName": "00000040 - Disclosure - NOTE 8 \u2013 STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "shortName": "NOTE 8 \u2013 STOCKHOLDERS\u2019 EQUITY (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "40",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:CommonStockSharesAuthorized",
      "unitRef": "Shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "IQST:ProceedsFromIssuanceOfUnissuedCommonStock",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:StockholdersEquityNoteDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R41": {
     "role": "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative",
     "longName": "00000041 - Disclosure - NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "shortName": "NOTE 9 - RELATED PARTY TRANSACTIONS (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "41",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:LoansAndLeasesReceivableRelatedParties",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ManagementFeeExpense",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:RelatedPartyTransactionsDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R42": {
     "role": "http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative",
     "longName": "00000042 - Disclosure - NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "shortName": "NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "42",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:LesseeOperatingLeaseTermOfContract",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:LesseeOperatingLeaseTermOfContract",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:CommitmentsAndContingenciesDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R43": {
     "role": "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails",
     "longName": "00000043 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)",
     "shortName": "NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "43",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:AssetAcquisitionContingentConsiderationLiability",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-04-01_custom_QXTELMember",
      "name": "us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock",
       "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R44": {
     "role": "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails",
     "longName": "00000044 - Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)",
     "shortName": "NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "44",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:OtherCurrentAssetsTextBlock",
       "us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-04-01_custom_QXTELMember",
      "name": "us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock",
       "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R45": {
     "role": "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
     "longName": "00000045 - Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)",
     "shortName": "NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "45",
     "firstAnchor": {
      "contextRef": "From2024-07-012024-09-30",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:BusinessAcquisitionProFormaInformationTextBlock",
       "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R46": {
     "role": "http://iqstel.com/role/Note11AcquisitionDetailsNarrative",
     "longName": "00000046 - Disclosure - NOTE 11 \u2013 ACQUISITION (Details Narrative)",
     "shortName": "NOTE 11 \u2013 ACQUISITION (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "46",
     "firstAnchor": {
      "contextRef": "From2024-01-192024-01-19_custom_YukonRiverHoldingsMember",
      "name": "us-gaap:BusinessAcquisitionDateOfAcquisitionAgreement1",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-192024-01-19_custom_YukonRiverHoldingsMember",
      "name": "us-gaap:BusinessAcquisitionDateOfAcquisitionAgreement1",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "p",
       "us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R47": {
     "role": "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
     "longName": "00000047 - Disclosure - NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details)",
     "shortName": "NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "47",
     "firstAnchor": {
      "contextRef": "From2024-07-012024-09-30",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-07-012024-09-30_custom_USAMember",
      "name": "us-gaap:Revenues",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R48": {
     "role": "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
     "longName": "00000048 - Disclosure - NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details)",
     "shortName": "NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "48",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:AssetsCurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:AssetsNoncurrent",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "td",
       "tr",
       "table",
       "IQST:AssetInformationByGeographicSegment",
       "us-gaap:SegmentReportingDisclosureTextBlock",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R49": {
     "role": "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails",
     "longName": "00000049 - Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)",
     "shortName": "NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "49",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
      "unitRef": "Shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
      "unitRef": "Shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R50": {
     "role": "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails",
     "longName": "00000050 - Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)",
     "shortName": "NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "50",
     "firstAnchor": {
      "contextRef": "From2024-09-302024-09-30_srt_MinimumMember",
      "name": "us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-09-302024-09-30_srt_MinimumMember",
      "name": "us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1",
      "unitRef": null,
      "xsiNil": "false",
      "lang": "en-US",
      "decimals": null,
      "ancestors": [
       "span",
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true,
      "unique": true
     }
    },
    "R51": {
     "role": "http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails",
     "longName": "00000051 - Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)",
     "shortName": "NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "51",
     "firstAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:DerivativeFairValueOfDerivativeNet",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    },
    "R52": {
     "role": "http://iqstel.com/role/Note13WarrantsDetailsNarrative",
     "longName": "00000052 - Disclosure - NOTE 13 \u2013 WARRANTS (Details Narrative)",
     "shortName": "NOTE 13 \u2013 WARRANTS (Details Narrative)",
     "isDefault": "false",
     "groupType": "disclosure",
     "subGroupType": "details",
     "menuCat": "Details",
     "order": "52",
     "firstAnchor": {
      "contextRef": "From2024-01-01to2024-09-30",
      "name": "us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted",
      "unitRef": "Shares",
      "xsiNil": "false",
      "lang": null,
      "decimals": "INF",
      "ancestors": [
       "span",
       "td",
       "tr",
       "table",
       "us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "first": true
     },
     "uniqueAnchor": {
      "contextRef": "AsOf2024-09-30",
      "name": "us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding",
      "unitRef": "USD",
      "xsiNil": "false",
      "lang": null,
      "decimals": "0",
      "ancestors": [
       "span",
       "p",
       "us-gaap:DerivativesReportingOfDerivativeActivity",
       "body",
       "html"
      ],
      "reportCount": 1,
      "baseRef": "iqst10q3_093024.htm",
      "unique": true
     }
    }
   },
   "tag": {
    "IQST_ADIFundingLLCMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ADIFundingLLCMember",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "A D I Funding L L C [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountingPoliciesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccountingPoliciesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounting Policies [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountsAndOtherReceivablesNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccountsAndOtherReceivablesNetCurrent",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails": {
       "parentTag": "us-gaap_PrepaidExpenseAndOtherAssetsCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other receivable",
        "documentation": "Amount, after allowance, receivable from customers, clients, or other third-parties, and receivables classified as other due within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AccountsPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccountsPayableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts payable",
        "documentation": "Carrying value as of the balance sheet date of liabilities incurred (and for which invoices have typically been received) and payable to vendors for goods and services received that are used in an entity's business. Used to reflect the current portion of the liabilities (due within one year or within the normal operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r71",
      "r639"
     ]
    },
    "us-gaap_AccountsReceivableAllowanceForCreditLossTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccountsReceivableAllowanceForCreditLossTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts Receivable and Allowance for Uncollectible Accounts",
        "documentation": "Tabular disclosure of allowance for credit loss on accounts receivable."
       }
      }
     },
     "auth_ref": [
      "r708"
     ]
    },
    "us-gaap_AccountsReceivableNetCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccountsReceivableNetCurrent",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accounts receivable, net",
        "documentation": "Amount, after allowance for credit loss, of right to consideration from customer for product sold and service rendered in normal course of business, classified as current."
       }
      }
     },
     "auth_ref": [
      "r706"
     ]
    },
    "us-gaap_AccruedEmployeeBenefitsCurrentAndNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccruedEmployeeBenefitsCurrentAndNoncurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Employee benefits, non-current",
        "documentation": "Carrying value as of the balance sheet date of obligations, excluding pension and other postretirement benefits, incurred through that date and payable for perquisites provided to employees pertaining to services received from them."
       }
      }
     },
     "auth_ref": [
      "r138"
     ]
    },
    "us-gaap_AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Accumulated depreciation and amortization",
        "label": "Accumulated Depreciation, Depletion and Amortization, Property, Plant, and Equipment",
        "documentation": "Amount of accumulated depreciation, depletion and amortization for physical assets used in the normal conduct of business to produce goods and services."
       }
      }
     },
     "auth_ref": [
      "r39",
      "r169",
      "r461"
     ]
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccumulatedOtherComprehensiveIncomeLossLineItems",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accumulated Other Comprehensive Income (Loss) [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": [
      "r189",
      "r190",
      "r420",
      "r421",
      "r422",
      "r423",
      "r424",
      "r425"
     ]
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccumulatedOtherComprehensiveIncomeLossNetOfTax",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accumulated other comprehensive loss",
        "documentation": "Amount, after tax, of accumulated increase (decrease) in equity from transaction and other event and circumstance from nonowner source."
       }
      }
     },
     "auth_ref": [
      "r17",
      "r18",
      "r92",
      "r179",
      "r457",
      "r490",
      "r491"
     ]
    },
    "us-gaap_AccumulatedOtherComprehensiveIncomeLossTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AccumulatedOtherComprehensiveIncomeLossTable",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accumulated Other Comprehensive Income (Loss) [Table]",
        "documentation": "Disclosure of information about components of accumulated other comprehensive income (loss)."
       }
      }
     },
     "auth_ref": [
      "r189",
      "r190",
      "r420",
      "r421",
      "r422",
      "r423",
      "r424",
      "r425"
     ]
    },
    "us-gaap_AcquisitionCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AcquisitionCosts",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost, Period Cost",
        "documentation": "Amount of capitalized acquisition cost incurred during period and excluded from amortization for oil- and gas-producing activities accounted for under full cost method. Excludes exploration and development costs and capitalized interest."
       }
      }
     },
     "auth_ref": [
      "r751",
      "r752"
     ]
    },
    "us-gaap_AcquisitionCostsCumulative": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AcquisitionCostsCumulative",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Oil and Gas, Full Cost Method, Capitalized Cost Excluded from Amortization, Acquisition Cost",
        "documentation": "Amount of capitalized acquisition cost excluded from amortization for investment in unproved property and development project in oil- and gas-producing activities accounted for under full cost method. Excludes exploration and development costs and capitalized interest."
       }
      }
     },
     "auth_ref": [
      "r445",
      "r446"
     ]
    },
    "us-gaap_AdditionalPaidInCapital": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AdditionalPaidInCapital",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional paid in capital",
        "documentation": "Amount of excess of issue price over par or stated value of stock and from other transaction involving stock or stockholder. Includes, but is not limited to, additional paid-in capital (APIC) for common and preferred stock."
       }
      }
     },
     "auth_ref": [
      "r87",
      "r639",
      "r787"
     ]
    },
    "us-gaap_AdditionalPaidInCapitalCommonStock": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AdditionalPaidInCapitalCommonStock",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional Paid in Capital, Common Stock",
        "documentation": "Value received from shareholders in common stock-related transactions that are in excess of par value or stated value and amounts received from other stock-related transactions. Includes only common stock transactions (excludes preferred stock transactions). May be called contributed capital, capital in excess of par, capital surplus, or paid-in capital."
       }
      }
     },
     "auth_ref": [
      "r87"
     ]
    },
    "us-gaap_AdditionalPaidInCapitalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AdditionalPaidInCapitalMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Additional Paid-in Capital [Member]",
        "documentation": "Excess of issue price over par or stated value of the entity's capital stock and amounts received from other transactions involving the entity's stock or stockholders."
       }
      }
     },
     "auth_ref": [
      "r503",
      "r696",
      "r697",
      "r698",
      "r699",
      "r730",
      "r789"
     ]
    },
    "us-gaap_AdjustmentForAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AdjustmentForAmortization",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amortization of debt discount",
        "documentation": "The aggregate amount of recurring noncash expense charged against earnings in the period to allocate the cost of assets over their estimated remaining economic lives."
       }
      }
     },
     "auth_ref": [
      "r8"
     ]
    },
    "us-gaap_AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AdjustmentsNoncashItemsToReconcileNetIncomeLossToCashProvidedByUsedInOperatingActivitiesAbstract",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Adjustments to reconcile net loss to net cash used in operating activities:"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AdvancesOnInventoryPurchases": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AdvancesOnInventoryPurchases",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails": {
       "parentTag": "us-gaap_PrepaidExpenseAndOtherAssetsCurrent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Advance payment",
        "documentation": "Carrying value of capitalized payments made in advance for inventory that is expected to be received within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r684"
     ]
    },
    "us-gaap_AllowanceForLoanAndLeaseLossRecoveryOfBadDebts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AllowanceForLoanAndLeaseLossRecoveryOfBadDebts",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Allowance for Loan and Lease Loss, Recovery of Bad Debts",
        "documentation": "Amount of recovery of loans and lease receivables which had previously been fully or partially written-off as bad debts."
       }
      }
     },
     "auth_ref": [
      "r150"
     ]
    },
    "dei_AmendmentDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AmendmentDescription",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Description",
        "documentation": "Description of changes contained within amended document."
       }
      }
     },
     "auth_ref": []
    },
    "dei_AmendmentFlag": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AmendmentFlag",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amendment Flag",
        "documentation": "Boolean flag that is true when the XBRL content amends previously-filed or accepted submission."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AmortizationOfDebtDiscountPremium": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AmortizationOfDebtDiscountPremium",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Amortization of Debt Discount (Premium)",
        "documentation": "Amount of noncash expense included in interest expense to amortize debt discount and premium associated with the related debt instruments. Excludes amortization of financing costs. Alternate captions include noncash interest expense."
       }
      }
     },
     "auth_ref": [
      "r8",
      "r99",
      "r348",
      "r737"
     ]
    },
    "dei_AnnualInformationForm": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AnnualInformationForm",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Annual Information Form",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing an annual information form."
       }
      }
     },
     "auth_ref": [
      "r669"
     ]
    },
    "us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AociIncludingPortionAttributableToNoncontrollingInterestMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "AOCI Including Portion Attributable to Noncontrolling Interest [Member]",
        "documentation": "Accumulated change in equity from transactions and other events and circumstances from non-owner sources, including the portion attributable to the noncontrolling interest. Excludes net income (loss), and accumulated changes in equity from transactions resulting from investments by owners and distributions to owners."
       }
      }
     },
     "auth_ref": [
      "r3",
      "r11",
      "r18",
      "r686",
      "r687",
      "r688"
     ]
    },
    "us-gaap_AssetAcquisitionConsiderationTransferredOtherAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AssetAcquisitionConsiderationTransferredOtherAssets",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Acquisitions of subsidiary",
        "label": "Asset Acquisition, Consideration Transferred, Other Assets",
        "documentation": "Amount of tangible and intangible assets included as part of consideration transferred in asset acquisition, classified as other. Excludes cash."
       }
      }
     },
     "auth_ref": [
      "r727",
      "r728",
      "r729"
     ]
    },
    "us-gaap_AssetAcquisitionContingentConsiderationLiability": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AssetAcquisitionContingentConsiderationLiability",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Contingent liability for acquisition of subsidiary",
        "verboseLabel": "Asset Acquisition, Contingent Consideration, Liability",
        "documentation": "Amount of liability recognized from contingent consideration in asset acquisition."
       }
      }
     },
     "auth_ref": [
      "r726"
     ]
    },
    "us-gaap_AssetAcquisitionContingentConsiderationTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AssetAcquisitionContingentConsiderationTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 11 - ACQUISITIONS - QXTEL Consideration",
        "documentation": "Tabular disclosure of contingent consideration in asset acquisition."
       }
      }
     },
     "auth_ref": [
      "r726"
     ]
    },
    "us-gaap_AssetAcquisitionPriceOfAcquisitionExpected": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AssetAcquisitionPriceOfAcquisitionExpected",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Asset Acquisition, Price of Acquisition, Expected",
        "documentation": "Purchase price of expected asset acquisition prior to consideration being transferred. Excludes business acquisition."
       }
      }
     },
     "auth_ref": [
      "r726"
     ]
    },
    "IQST_AssetInformationByGeographicSegment": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "AssetInformationByGeographicSegment",
     "presentation": [
      "http://iqstel.com/role/Note12-SegmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 12 - SEGMENT - Schedule of Asset Information by Geographic Segment"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_Assets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "Assets",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "TOTAL ASSETS",
        "label": "Assets",
        "documentation": "Amount of asset recognized for present right to economic benefit."
       }
      }
     },
     "auth_ref": [
      "r136",
      "r149",
      "r172",
      "r209",
      "r238",
      "r246",
      "r265",
      "r269",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r395",
      "r397",
      "r417",
      "r454",
      "r543",
      "r615",
      "r616",
      "r639",
      "r654",
      "r718",
      "r719",
      "r743"
     ]
    },
    "us-gaap_AssetsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AssetsAbstract",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "ASSETS",
        "verboseLabel": "Assets"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AssetsCurrent",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Current Assets",
        "label": "Current assets",
        "documentation": "Amount of asset recognized for present right to economic benefit, classified as current."
       }
      }
     },
     "auth_ref": [
      "r165",
      "r182",
      "r209",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r395",
      "r397",
      "r417",
      "r639",
      "r718",
      "r719",
      "r743"
     ]
    },
    "us-gaap_AssetsCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AssetsCurrentAbstract",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Assets"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_AssetsNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "AssetsNoncurrent",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-current assets",
        "documentation": "Sum of the carrying amounts as of the balance sheet date of all assets that are expected to be realized in cash, sold or consumed after one year or beyond the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r209",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r395",
      "r397",
      "r417",
      "r718",
      "r719",
      "r743"
     ]
    },
    "dei_AuditedAnnualFinancialStatements": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "AuditedAnnualFinancialStatements",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Audited Annual Financial Statements",
        "documentation": "Boolean flag with value true on a form if it is an annual report containing audited financial statements."
       }
      }
     },
     "auth_ref": [
      "r669"
     ]
    },
    "us-gaap_BasisOfAccountingPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BasisOfAccountingPolicyPolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basis of Presentation",
        "documentation": "Disclosure of accounting policy for basis of accounting, or basis of presentation, used to prepare the financial statements (for example, US Generally Accepted Accounting Principles, Other Comprehensive Basis of Accounting, IFRS)."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_BeneficialOwnershipLimitationUponNoticeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "BeneficialOwnershipLimitationUponNoticeMember",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Beneficial Ownership Limitation Upon Notice [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessAcquisitionAcquireeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessAcquisitionAcquireeDomain",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails",
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Identification of the acquiree in a material business combination (or series of individually immaterial business combinations), which may include the name or other type of identification of the acquiree."
       }
      }
     },
     "auth_ref": [
      "r294",
      "r295",
      "r296",
      "r297",
      "r298",
      "r392",
      "r629",
      "r630"
     ]
    },
    "us-gaap_BusinessAcquisitionAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessAcquisitionAxis",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails",
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Acquisition [Axis]",
        "documentation": "Information by business combination or series of individually immaterial business combinations."
       }
      }
     },
     "auth_ref": [
      "r47",
      "r49",
      "r294",
      "r295",
      "r296",
      "r297",
      "r298",
      "r392",
      "r629",
      "r630"
     ]
    },
    "us-gaap_BusinessAcquisitionCostOfAcquiredEntityTransactionCosts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessAcquisitionCostOfAcquiredEntityTransactionCosts",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Acquisition, Transaction Costs",
        "documentation": "Amount of direct costs of the business combination including legal, accounting, and other costs incurred to consummate the business acquisition."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessAcquisitionDateOfAcquisitionAgreement1": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessAcquisitionDateOfAcquisitionAgreement1",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Acquisition, Date of Acquisition Agreement",
        "documentation": "Date when the business acquisition agreement was executed, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessAcquisitionEffectiveDateOfAcquisition1": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessAcquisitionEffectiveDateOfAcquisition1",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Acquisition, Effective Date of Acquisition",
        "documentation": "Date when the acquirer obtains control of the acquiree, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r0",
      "r1",
      "r13"
     ]
    },
    "us-gaap_BusinessAcquisitionLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessAcquisitionLineItems",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails",
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Acquisition [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": [
      "r392"
     ]
    },
    "us-gaap_BusinessAcquisitionProFormaInformationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessAcquisitionProFormaInformationTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 11 - ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL",
        "documentation": "Tabular disclosure of pro forma results of operations for a material business acquisition or series of individually immaterial business acquisitions that are material in the aggregate."
       }
      }
     },
     "auth_ref": [
      "r676",
      "r677"
     ]
    },
    "us-gaap_BusinessCombinationAcquiredReceivablesFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationAcquiredReceivablesFairValue",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Acquired Receivable, Fair Value",
        "documentation": "Fair value of acquired receivable from business combination, excluding certain loans and debt securities acquired in transfer."
       }
      }
     },
     "auth_ref": [
      "r391"
     ]
    },
    "us-gaap_BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Acquisition of Less than 100 Percent, Noncontrolling Interest, Fair Value",
        "documentation": "This element represents the fair value of the noncontrolling interest in the acquiree at the acquisition date."
       }
      }
     },
     "auth_ref": [
      "r53"
     ]
    },
    "us-gaap_BusinessCombinationAndAssetAcquisitionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationAndAssetAcquisitionAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Asset Acquisition, and Joint Venture Formation [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Assets and Liabilities Arising from Contingencies, Amount Recognized, Net",
        "documentation": "The net amount, measured at acquisition-date fair value, of all the assets acquired and liabilities assumed that arise from contingencies and were recognized by the entity."
       }
      }
     },
     "auth_ref": [
      "r52"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails": {
       "parentTag": "us-gaap_PrepaidExpenseAndOtherAssetsCurrent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Deposit for acquisition of asset",
        "verboseLabel": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Cash and Equivalents",
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions, acquired at the acquisition date. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Other",
        "documentation": "Amount of other assets expected to be realized or consumed before one year or the normal operating cycle, if longer, acquired at the acquisition date."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Assets, Receivables",
        "documentation": "Amount due from customers or clients for goods or services, including trade receivables, that have been delivered or sold in the normal course of business, and amounts due from others, including related parties expected to be converted to cash, sold or exchanged within one year or the normal operating cycle, if longer, acquired at the acquisition date."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities",
        "documentation": "Amount of liabilities due within one year or within the normal operating cycle, if longer, assumed at the acquisition date."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Current Liabilities, Accounts Payable",
        "documentation": "Amount of liabilities incurred for goods and services received that are used in an entity's business and related party payables, assumed at the acquisition date."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Inventory",
        "documentation": "The amount of inventory recognized as of the acquisition date."
       }
      }
     },
     "auth_ref": [
      "r50",
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Liabilities",
        "documentation": "Amount of liabilities assumed at the acquisition date."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Net",
        "documentation": "Amount recognized as of the acquisition date for the identifiable assets acquired in excess of (less than) the aggregate liabilities assumed."
       }
      }
     },
     "auth_ref": [
      "r50",
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired and Liabilities Assumed, Other Noncurrent Assets",
        "documentation": "Amount of other assets expected to be realized or consumed after one year or the normal operating cycle, if longer, acquired at the acquisition date."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combination, Recognized Identifiable Assets Acquired, Goodwill, and Liabilities Assumed, Less Noncontrolling Interest",
        "documentation": "Amount recognized as of the acquisition date for the assets, including goodwill, in excess of (less than) the aggregate liabilities assumed, less the noncontrolling interest in the acquiree."
       }
      }
     },
     "auth_ref": [
      "r51"
     ]
    },
    "us-gaap_BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 4 \u2013 PREPAID AND OTHER CURRENT ASSETS",
        "documentation": "Tabular disclosure of transactions that are recognized separately from the acquisition of assets and assumptions of liabilities in the business combination."
       }
      }
     },
     "auth_ref": [
      "r48"
     ]
    },
    "us-gaap_BusinessCombinationsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "BusinessCombinationsPolicy",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Business Combinations",
        "documentation": "Disclosure of accounting policy for completed business combinations (purchase method, acquisition method or combination of entities under common control). This accounting policy may include a general discussion of the purchase method or acquisition method of accounting (including for example, the treatment accorded contingent consideration, the identification of assets and liabilities, the purchase price allocation process, how the fair values of acquired assets and liabilities are determined) and the entity's specific application thereof. An entity that acquires another entity in a leveraged buyout transaction generally discloses the accounting policy followed by the acquiring entity in determining the basis used to value its interest in the acquired entity, and the rationale for that accounting policy."
       }
      }
     },
     "auth_ref": [
      "r125",
      "r126",
      "r127",
      "r128"
     ]
    },
    "us-gaap_CashAndCashEquivalentsAtCarryingValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CashAndCashEquivalentsAtCarryingValue",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash",
        "documentation": "Amount of currency on hand as well as demand deposits with banks or financial institutions. Includes other kinds of accounts that have the general characteristics of demand deposits. Also includes short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation."
       }
      }
     },
     "auth_ref": [
      "r22",
      "r167",
      "r602"
     ]
    },
    "us-gaap_CashAndCashEquivalentsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CashAndCashEquivalentsPolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash and Cash Equivalents",
        "documentation": "Disclosure of accounting policy for cash and cash equivalents, including the policy for determining which items are treated as cash equivalents. Other information that may be disclosed includes (1) the nature of any restrictions on the entity's use of its cash and cash equivalents, (2) whether the entity's cash and cash equivalents are insured or expose the entity to credit risk, (3) the classification of any negative balance accounts (overdrafts), and (4) the carrying basis of cash equivalents (for example, at cost) and whether the carrying amount of cash equivalents approximates fair value."
       }
      }
     },
     "auth_ref": [
      "r23"
     ]
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Cash, beginning of period",
        "periodEndLabel": "Cash, end of period",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents",
        "documentation": "Amount of cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage. Excludes amount for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r22",
      "r103",
      "r205"
     ]
    },
    "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net change in cash",
        "label": "Cash, Cash Equivalents, Restricted Cash, and Restricted Cash Equivalents, Period Increase (Decrease), Including Exchange Rate Effect",
        "documentation": "Amount of increase (decrease) in cash, cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; including effect from exchange rate change. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r2",
      "r103"
     ]
    },
    "us-gaap_CashEquivalentsAtCarryingValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CashEquivalentsAtCarryingValue",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash Equivalents, at Carrying Value",
        "documentation": "Amount of short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates. Excludes cash and cash equivalents within disposal group and discontinued operation."
       }
      }
     },
     "auth_ref": [
      "r678",
      "r755"
     ]
    },
    "us-gaap_CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CashFlowNoncashInvestingAndFinancingActivitiesDisclosureAbstract",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-cash transactions:"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_CashlessWarrantsExercised": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "CashlessWarrantsExercised",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cashless warrant exercised"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CityAreaCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CityAreaCode",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "City Area Code",
        "documentation": "Area code of city"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ClassOfStockDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ClassOfStockDomain",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Share of stock differentiated by the voting rights the holder receives. Examples include, but are not limited to, common stock, redeemable preferred stock, nonredeemable preferred stock, and convertible stock."
       }
      }
     },
     "auth_ref": [
      "r160",
      "r176",
      "r177",
      "r178",
      "r209",
      "r228",
      "r229",
      "r233",
      "r235",
      "r240",
      "r241",
      "r278",
      "r317",
      "r319",
      "r320",
      "r321",
      "r324",
      "r325",
      "r357",
      "r358",
      "r360",
      "r363",
      "r369",
      "r417",
      "r494",
      "r495",
      "r496",
      "r497",
      "r503",
      "r504",
      "r505",
      "r506",
      "r507",
      "r508",
      "r509",
      "r510",
      "r511",
      "r512",
      "r513",
      "r514",
      "r531",
      "r552",
      "r572",
      "r591",
      "r592",
      "r593",
      "r594",
      "r595",
      "r675",
      "r693",
      "r700"
     ]
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommitmentsAndContingenciesDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Commitments and Contingencies Disclosure [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommitmentsAndContingenciesDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommitmentsAndContingenciesDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note10CommitmentsAndContingencies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 10 \u2013 COMMITMENTS AND CONTINGENCIES",
        "documentation": "The entire disclosure for commitments and contingencies."
       }
      }
     },
     "auth_ref": [
      "r113",
      "r309",
      "r310",
      "r598",
      "r713",
      "r717"
     ]
    },
    "IQST_CommonStockIssuedForSettlementOfDebtShares1": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "CommonStockIssuedForSettlementOfDebtShares1",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockIssuedForSettlementOfDebtShares1]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_CommonStockIssuedForSettlementOfDebtValue1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "CommonStockIssuedForSettlementOfDebtValue1",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for settlement of debt"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommonStockMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock [Member]",
        "documentation": "Stock that is subordinate to all other stock of the issuer."
       }
      }
     },
     "auth_ref": [
      "r644",
      "r645",
      "r646",
      "r648",
      "r649",
      "r650",
      "r651",
      "r696",
      "r697",
      "r699",
      "r730",
      "r785",
      "r789"
     ]
    },
    "us-gaap_CommonStockParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommonStockParOrStatedValuePerShare",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock, Par or Stated Value Per Share",
        "documentation": "Face amount or stated value per share of common stock."
       }
      }
     },
     "auth_ref": [
      "r86"
     ]
    },
    "IQST_CommonStockPayableShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "CommonStockPayableShares",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:CommonStockPayableShares]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_CommonStockPayableValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "CommonStockPayableValue",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock payable"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_CommonStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommonStockSharesAuthorized",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock, Shares Authorized",
        "documentation": "The maximum number of common shares permitted to be issued by an entity's charter and bylaws."
       }
      }
     },
     "auth_ref": [
      "r86",
      "r531"
     ]
    },
    "us-gaap_CommonStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommonStockSharesIssued",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock, Shares, Issued",
        "documentation": "Total number of common shares of an entity that have been sold or granted to shareholders (includes common shares that were issued, repurchased and remain in the treasury). These shares represent capital invested by the firm's shareholders and owners, and may be all or only a portion of the number of shares authorized. Shares issued include shares outstanding and shares held in the treasury."
       }
      }
     },
     "auth_ref": [
      "r86"
     ]
    },
    "us-gaap_CommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommonStockSharesOutstanding",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock, Shares, Outstanding",
        "documentation": "Number of shares of common stock outstanding. Common stock represent the ownership interest in a corporation."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r86",
      "r531",
      "r549",
      "r789",
      "r790"
     ]
    },
    "us-gaap_CommonStockSharesSubscribedButUnissued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommonStockSharesSubscribedButUnissued",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common Stock, Shares Subscribed but Unissued",
        "documentation": "Amount of common stock allocated to investors to buy shares of a new issue of common stock before they are offered to the public. When stock is sold on a subscription basis, the issuer does not initially receive the total proceeds. In general, the issuer does not issue the shares to the investor until it receives the entire proceeds."
       }
      }
     },
     "auth_ref": [
      "r86"
     ]
    },
    "us-gaap_CommonStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CommonStockValue",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock: 300,000,000 authorized; $0.001 par value 186,176,651 and 172,129,630 shares issued and outstanding, respectively",
        "documentation": "Aggregate par or stated value of issued nonredeemable common stock (or common stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable common shares, par value and other disclosure concepts are in another section within stockholders' equity."
       }
      }
     },
     "auth_ref": [
      "r86",
      "r456",
      "r639"
     ]
    },
    "us-gaap_ComprehensiveIncomeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ComprehensiveIncomeMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Comprehensive Income [Member]",
        "documentation": "The change in equity (net assets) of a business enterprise during a period from transactions and other events and circumstances from non-owner sources. It includes all changes in equity during a period except those resulting from investments by owners and distributions to owners."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ComprehensiveIncomeNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ComprehensiveIncomeNetOfTax",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net comprehensive loss attributed to iQSTEL Inc.",
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income, attributable to parent entity. Excludes changes in equity resulting from investments by owners and distributions to owners."
       }
      }
     },
     "auth_ref": [
      "r19",
      "r186",
      "r188",
      "r195",
      "r450",
      "r467",
      "r469"
     ]
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ComprehensiveIncomeNetOfTaxAbstract",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Comprehensive income (loss)"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Less: Comprehensive income attributable to noncontrolling interests",
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income (loss) and other comprehensive income (loss), attributable to noncontrolling interests. Excludes changes in equity resulting from investments by owners and distributions to owners."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r56",
      "r61",
      "r186",
      "r188",
      "r194",
      "r449",
      "r467",
      "r468"
     ]
    },
    "us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total comprehensive income (loss)",
        "label": "Comprehensive Income (Loss), Net of Tax, Including Portion Attributable to Noncontrolling Interest",
        "documentation": "Amount after tax of increase (decrease) in equity from transactions and other events and circumstances from net income and other comprehensive income. Excludes changes in equity resulting from investments by owners and distributions to owners."
       }
      }
     },
     "auth_ref": [
      "r61",
      "r130",
      "r186",
      "r188",
      "r193",
      "r448",
      "r467"
     ]
    },
    "us-gaap_ConcentrationRiskDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ConcentrationRiskDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Concentrations of Credit Risk",
        "documentation": "The entire disclosure for any concentrations existing at the date of the financial statements that make an entity vulnerable to a reasonably possible, near-term, severe impact. This disclosure informs financial statement users about the general nature of the risk associated with the concentration, and may indicate the percentage of concentration risk as of the balance sheet date."
       }
      }
     },
     "auth_ref": [
      "r109"
     ]
    },
    "us-gaap_ConcentrationRiskPercentage1": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ConcentrationRiskPercentage1",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Concentration Risk, Percentage",
        "documentation": "For an entity that discloses a concentration risk in relation to quantitative amount, which serves as the \"benchmark\" (or denominator) in the equation, this concept represents the concentration percentage derived from the division."
       }
      }
     },
     "auth_ref": [
      "r29",
      "r30",
      "r63",
      "r64",
      "r275"
     ]
    },
    "us-gaap_ConsolidationPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ConsolidationPolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Consolidation Policy",
        "documentation": "Disclosure of accounting policy regarding (1) the principles it follows in consolidating or combining the separate financial statements, including the principles followed in determining the inclusion or exclusion of subsidiaries or other entities in the consolidated or combined financial statements and (2) its treatment of interests (for example, common stock, a partnership interest or other means of exerting influence) in other entities, for example consolidation or use of the equity or cost methods of accounting. The accounting policy may also address the accounting treatment for intercompany accounts and transactions, noncontrolling interest, and the income statement treatment in consolidation for issuances of stock by a subsidiary."
       }
      }
     },
     "auth_ref": [
      "r57",
      "r606"
     ]
    },
    "IQST_ContingentLiabilityForAcquisitionOfSubsidiary": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ContingentLiabilityForAcquisitionOfSubsidiary",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Contingent liability for acquisition of subsidiary",
        "label": "ContingentLiabilityForAcquisitionOfSubsidiary"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConversionOfDebtIssuanceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConversionOfDebtIssuanceMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Conversion Of Debt Issuance [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConvertibleDebtPoliciesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConvertibleDebtPoliciesTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotes"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 7 - CONVERTIBLE NOTES"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleDebtTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ConvertibleDebtTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes",
        "documentation": "Tabular disclosure of convertible debt instrument. Includes, but is not limited to, principal amount and amortized premium or discount."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleLongTermNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ConvertibleLongTermNotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-term convertible notes",
        "documentation": "Carrying value as of the balance sheet date of long-term debt (with maturities initially due after one year or beyond the operating cycle if longer) identified as Convertible Notes Payable, excluding current portion. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder."
       }
      }
     },
     "auth_ref": [
      "r16"
     ]
    },
    "IQST_ConvertibleNoteOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConvertibleNoteOneMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Note One [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConvertibleNoteThirdPartyTotalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConvertibleNoteThirdPartyTotalMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Note Third Party Total [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConvertibleNoteTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConvertibleNoteTwoMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Note Two [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConvertibleNotesIssuanceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConvertibleNotesIssuanceMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Issuance [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConvertibleNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConvertibleNotesMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ConvertibleNotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total convertible notes payable",
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of a written promise to pay a note, initially due after one year or beyond the operating cycle if longer, which can be exchanged for a specified amount of one or more securities (typically common stock), at the option of the issuer or the holder."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r139",
      "r753"
     ]
    },
    "IQST_ConvertibleNotesPayable2023Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConvertibleNotesPayable2023Member",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable 2023 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ConvertibleNotesPayable2024Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ConvertibleNotesPayable2024Member",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible Notes Payable 2024 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ConvertibleNotesPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ConvertibleNotesPayableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Convertible notes - net of discount of $490,022 and $39,012, respectively",
        "verboseLabel": "Less: current portion of convertible notes",
        "documentation": "Carrying value as of the balance sheet date of the portion of long-term debt due within one year or the operating cycle if longer identified as Convertible Notes Payable. Convertible Notes Payable is a written promise to pay a note which can be exchanged for a specified amount of another, related security, at the option of the issuer and the holder."
       }
      }
     },
     "auth_ref": [
      "r73"
     ]
    },
    "us-gaap_CostOfRevenue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "CostOfRevenue",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_GrossProfit",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cost of revenue",
        "verboseLabel": "Cost of revenues",
        "documentation": "The aggregate cost of goods produced and sold and services rendered during the reporting period."
       }
      }
     },
     "auth_ref": [
      "r95",
      "r209",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r417",
      "r615",
      "r718"
     ]
    },
    "dei_CountryRegion": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CountryRegion",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Country Region",
        "documentation": "Region code of country"
       }
      }
     },
     "auth_ref": []
    },
    "dei_CoverAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CoverAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Cover [Abstract]",
        "documentation": "Cover page."
       }
      }
     },
     "auth_ref": []
    },
    "dei_CurrentFiscalYearEndDate": {
     "xbrltype": "gMonthDayItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "CurrentFiscalYearEndDate",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Fiscal Year End Date",
        "documentation": "End date of current fiscal year in the format --MM-DD."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_DarleneCovi19Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "DarleneCovi19Member",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Darlene Covi 19 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtConversionConvertedInstrumentAmount1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtConversionConvertedInstrumentAmount1",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Conversion, Converted Instrument, Amount",
        "documentation": "The value of the financial instrument(s) that the original debt is being converted into in a noncash (or part noncash) transaction. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or cash payments in the period."
       }
      }
     },
     "auth_ref": [
      "r25",
      "r26"
     ]
    },
    "IQST_DebtConversionConvertedInstrumentFee": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "DebtConversionConvertedInstrumentFee",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:DebtConversionConvertedInstrumentFee]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtConversionConvertedInstrumentSharesIssued1": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtConversionConvertedInstrumentSharesIssued1",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Conversion, Converted Instrument, Shares Issued",
        "documentation": "The number of shares issued in exchange for the original debt being converted in a noncash (or part noncash) transaction. \"Part noncash\" refers to that portion of the transaction not resulting in cash receipts or payments in the period."
       }
      }
     },
     "auth_ref": [
      "r25",
      "r26"
     ]
    },
    "us-gaap_DebtDisclosureAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtDisclosureAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Disclosure [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayable"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 6 \u2013LOANS PAYABLE",
        "documentation": "The entire disclosure for information about short-term and long-term debt arrangements, which includes amounts of borrowings under each line of credit, note payable, commercial paper issue, bonds indenture, debenture issue, own-share lending arrangements and any other contractual agreement to repay funds, and about the underlying arrangements, rationale for a classification as long-term, including repayment terms, interest rates, collateral provided, restrictions on use of assets and activities, whether or not in compliance with debt covenants, and other matters important to users of the financial statements, such as the effects of refinancing and noncompliance with debt covenants."
       }
      }
     },
     "auth_ref": [
      "r114",
      "r207",
      "r302",
      "r303",
      "r304",
      "r305",
      "r306",
      "r315",
      "r316",
      "r326",
      "r332",
      "r333",
      "r334",
      "r335",
      "r336",
      "r337",
      "r342",
      "r349",
      "r350",
      "r351",
      "r428"
     ]
    },
    "us-gaap_DebtInstrumentAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentAxis",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument [Axis]",
        "documentation": "Information by type of debt instrument, including, but not limited to, draws against credit facilities."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r72",
      "r73",
      "r137",
      "r139",
      "r210",
      "r327",
      "r328",
      "r329",
      "r330",
      "r331",
      "r333",
      "r338",
      "r339",
      "r340",
      "r341",
      "r343",
      "r344",
      "r345",
      "r346",
      "r347",
      "r348",
      "r622",
      "r623",
      "r624",
      "r625",
      "r626",
      "r638",
      "r694",
      "r714",
      "r715",
      "r716",
      "r736",
      "r738"
     ]
    },
    "us-gaap_DebtInstrumentCallFeature": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentCallFeature",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Call Feature",
        "documentation": "Description of a feature that permits the issuer of the debt to repay or convert it before the stated maturity date (early retirement date). The description may include such items as the call price, the period that the issuer can call the debt, including the earliest call date, and other significant terms of the call feature, which may include the debt holders' ability to convert the debt to equity if the call option is exercised and contingent events that trigger the issuer's ability to call the debt."
       }
      }
     },
     "auth_ref": [
      "r78",
      "r145"
     ]
    },
    "us-gaap_DebtInstrumentCarryingAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentCarryingAmount",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Debt, Gross",
        "documentation": "Amount, before unamortized (discount) premium and debt issuance costs, of long-term debt. Includes, but is not limited to, notes payable, bonds payable, commercial loans, mortgage loans, convertible debt, subordinated debt and other types of debt."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r139",
      "r352"
     ]
    },
    "us-gaap_DebtInstrumentConvertibleConversionPrice1": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentConvertibleConversionPrice1",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Convertible, Conversion Price",
        "documentation": "The price per share of the conversion feature embedded in the debt instrument."
       }
      }
     },
     "auth_ref": [
      "r115",
      "r329"
     ]
    },
    "us-gaap_DebtInstrumentConvertibleTermsOfConversionFeature": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentConvertibleTermsOfConversionFeature",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Convertible, Terms of Conversion Feature",
        "documentation": "Description of conversion terms for debt instrument."
       }
      }
     },
     "auth_ref": [
      "r41",
      "r78",
      "r117",
      "r118"
     ]
    },
    "us-gaap_DebtInstrumentDateOfFirstRequiredPayment1": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentDateOfFirstRequiredPayment1",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Date of First Required Payment",
        "documentation": "Date the debt agreement requires the first payment to be made, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r67"
     ]
    },
    "us-gaap_DebtInstrumentFaceAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentFaceAmount",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Face Amount",
        "documentation": "Face (par) amount of debt instrument at time of issuance."
       }
      }
     },
     "auth_ref": [
      "r327",
      "r428",
      "r429",
      "r623",
      "r624",
      "r638"
     ]
    },
    "us-gaap_DebtInstrumentFrequencyOfPeriodicPayment": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentFrequencyOfPeriodicPayment",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Frequency of Periodic Payment",
        "documentation": "Description of the frequency of periodic payments (monthly, quarterly, annual)."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r67"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateEffectivePercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentInterestRateEffectivePercentage",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Interest Rate, Effective Percentage",
        "documentation": "Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium."
       }
      }
     },
     "auth_ref": [
      "r75",
      "r355",
      "r428",
      "r429",
      "r638"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateStatedPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentInterestRateStatedPercentage",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Interest Rate, Stated Percentage",
        "documentation": "Contractual interest rate for funds borrowed, under the debt agreement."
       }
      }
     },
     "auth_ref": [
      "r75",
      "r328"
     ]
    },
    "us-gaap_DebtInstrumentInterestRateTerms": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentInterestRateTerms",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Interest Rate Terms",
        "documentation": "Description of the interest rate as being fixed or variable, and, if variable, identification of the index or rate on which the interest rate is based and the number of points or percentage added to that index or rate to set the rate, and other pertinent information, such as frequency of rate resets."
       }
      }
     },
     "auth_ref": [
      "r75"
     ]
    },
    "us-gaap_DebtInstrumentIssuanceDate1": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentIssuanceDate1",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Issuance Date",
        "documentation": "Date the debt instrument was issued, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r79",
      "r720"
     ]
    },
    "us-gaap_DebtInstrumentMaturityDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentMaturityDate",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Maturity Date",
        "documentation": "Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": [
      "r174",
      "r622",
      "r732",
      "r733"
     ]
    },
    "us-gaap_DebtInstrumentMaturityDateDescription": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentMaturityDateDescription",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Maturity Date, Description",
        "documentation": "Description of the maturity date of the debt instrument including whether the debt matures serially and, if so, a brief description of the serial maturities."
       }
      }
     },
     "auth_ref": [
      "r76"
     ]
    },
    "us-gaap_DebtInstrumentNameDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentNameDomain",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "The name for the particular debt instrument or borrowing that distinguishes it from other debt instruments or borrowings, including draws against credit facilities."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r210",
      "r327",
      "r328",
      "r329",
      "r330",
      "r331",
      "r333",
      "r338",
      "r339",
      "r340",
      "r341",
      "r343",
      "r344",
      "r345",
      "r346",
      "r347",
      "r348",
      "r622",
      "r623",
      "r624",
      "r625",
      "r626",
      "r638",
      "r694",
      "r714",
      "r715",
      "r716",
      "r736",
      "r738"
     ]
    },
    "IQST_DebtInstrumentOriginalIssueDiscount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "DebtInstrumentOriginalIssueDiscount",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:DebtInstrumentOriginalIssueDiscount]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentPaymentTerms": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentPaymentTerms",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Payment Terms",
        "documentation": "Description of the payment terms of the debt instrument (for example, whether periodic payments include principal and frequency of payments) and discussion about any contingencies associated with the payment."
       }
      }
     },
     "auth_ref": [
      "r67",
      "r77"
     ]
    },
    "us-gaap_DebtInstrumentPeriodicPayment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentPeriodicPayment",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Periodic Payment",
        "documentation": "Amount of the required periodic payments including both interest and principal payments."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r67"
     ]
    },
    "us-gaap_DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Periodic Payment Terms, Balloon Payment to be Paid",
        "documentation": "Amount of payment greater than the preceding installment payments to be paid at final maturity date of debt."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentRepurchaseAmount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentRepurchaseAmount",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Repurchase Amount",
        "documentation": "Fair value amount of debt instrument that was repurchased."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentTerm",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Term",
        "documentation": "Period of time between issuance and maturity of debt instrument, in PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtInstrumentUnamortizedDiscount": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentUnamortizedDiscount",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Unamortized Discount",
        "verboseLabel": "Less: Unamortized debt discount",
        "documentation": "Amount, after accumulated amortization, of debt discount."
       }
      }
     },
     "auth_ref": [
      "r721",
      "r735",
      "r736",
      "r738"
     ]
    },
    "us-gaap_DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Unamortized Discount (Premium) and Debt Issuance Costs, Net",
        "documentation": "Amount of unamortized debt discount (premium) and debt issuance costs."
       }
      }
     },
     "auth_ref": [
      "r338",
      "r353",
      "r427",
      "r428",
      "r429",
      "r623",
      "r624",
      "r638"
     ]
    },
    "us-gaap_DebtInstrumentUnusedBorrowingCapacityFee": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtInstrumentUnusedBorrowingCapacityFee",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Instrument, Unused Borrowing Capacity, Fee",
        "documentation": "Amount of commitment fees for the unused borrowing capacity under the long-term financing arrangement that is available to the entity."
       }
      }
     },
     "auth_ref": [
      "r80",
      "r315"
     ]
    },
    "us-gaap_DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Securities, Held-to-Maturity, Transfer, Derivative Hedge, Gain (Loss)",
        "documentation": "Amount of gain (loss) in accumulated other comprehensive income (AOCI) of derivative hedging forecasted acquisition of investment in debt security measured at amortized cost (held-to-maturity), transferred to investment in debt security measured at fair value with changes in fair value recognized in other comprehensive income (available-for-sale) and net income (trading)."
       }
      }
     },
     "auth_ref": [
      "r277"
     ]
    },
    "IQST_DebtSettlementIssuanceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "DebtSettlementIssuanceMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debt Settlement Issuance [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 5.0
      },
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loss on settlement of debt",
        "negatedLabel": "Loss on settlement of debt",
        "negatedTerseLabel": "Debtor Reorganization Items, Gain (Loss) on Settlement of Other Claims, Net",
        "documentation": "Amount of net gain (loss) on settlement of other claims for entities in bankruptcy, reported as a reorganization item."
       }
      }
     },
     "auth_ref": [
      "r742"
     ]
    },
    "us-gaap_DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Debtor Reorganization Items, Debt Issuance Cost and Debt Discount, Writeoff",
        "documentation": "Amount of write-off of debt issuance costs and debt discounts related to prepetition debt obligations."
       }
      }
     },
     "auth_ref": [
      "r742"
     ]
    },
    "us-gaap_DeferredIncomeTaxAssetsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DeferredIncomeTaxAssetsNet",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Deferred tax assets",
        "documentation": "Amount, after allocation of valuation allowances and deferred tax liability, of deferred tax asset attributable to deductible differences and carryforwards, with jurisdictional netting."
       }
      }
     },
     "auth_ref": [
      "r377",
      "r378"
     ]
    },
    "us-gaap_DepreciationAndAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DepreciationAndAmortization",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note5PropertyAndEquipmentDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Depreciation, Depletion and Amortization, Nonproduction",
        "documentation": "The current period expense charged against earnings on long-lived, physical assets not used in production, and which are not intended for resale, to allocate or recognize the cost of such assets over their useful lives; or to record the reduction in book value of an intangible asset over the benefit period of such asset; or to reflect consumption during the period of an asset that is not used in production."
       }
      }
     },
     "auth_ref": [
      "r8",
      "r38"
     ]
    },
    "us-gaap_DepreciationDepletionAndAmortization": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DepreciationDepletionAndAmortization",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Depreciation and amortization",
        "documentation": "The aggregate expense recognized in the current period that allocates the cost of tangible assets, intangible assets, or depleting assets to periods that benefit from use of the assets."
       }
      }
     },
     "auth_ref": [
      "r8",
      "r238",
      "r251",
      "r269",
      "r615",
      "r616"
     ]
    },
    "us-gaap_DerivativeFairValueOfDerivativeNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DerivativeFairValueOfDerivativeNet",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Derivative, Fair Value, Net",
        "documentation": "Fair value of the assets less the liabilities of a derivative or group of derivatives."
       }
      }
     },
     "auth_ref": [
      "r416"
     ]
    },
    "us-gaap_DerivativeLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DerivativeLiabilities",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Derivative liabilities",
        "documentation": "Fair value, after the effects of master netting arrangements, of a financial liability or contract with one or more underlyings, notional amount or payment provision or both, and the contract can be net settled by means outside the contract or delivery of an asset. Includes liabilities not subject to a master netting arrangement and not elected to be offset."
       }
      }
     },
     "auth_ref": [
      "r183",
      "r184",
      "r409",
      "r410",
      "r415",
      "r416",
      "r515",
      "r516",
      "r517",
      "r518",
      "r519",
      "r520",
      "r521",
      "r522",
      "r523",
      "r544",
      "r546",
      "r547",
      "r583",
      "r584",
      "r585",
      "r586",
      "r587",
      "r588",
      "r589",
      "r605",
      "r731",
      "r732",
      "r733",
      "r786"
     ]
    },
    "us-gaap_DerivativesReportingOfDerivativeActivity": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DerivativesReportingOfDerivativeActivity",
     "presentation": [
      "http://iqstel.com/role/Note13Warrants"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 13 \u2013 WARRANTS",
        "documentation": "Disclosure of accounting policy for derivatives entered into for trading purposes and those entered into for purposes other than trading including where and when derivative financial instruments and derivative commodity instruments and their related gains or losses are reported in the entity's statements of financial position, cash flows, and results of operations."
       }
      }
     },
     "auth_ref": [
      "r62"
     ]
    },
    "IQST_DirectorsIssuanceMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "DirectorsIssuanceMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Directors Issuance [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_DisclosureNote7ConvertibleNotesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "DisclosureNote7ConvertibleNotesAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Note 7 - Convertible Notes"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_DividendToNonControllingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "DividendToNonControllingInterest",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Dividend to non-controlling interest"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_DividendToNonControllingInterestShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "DividendToNonControllingInterestShares",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:DividendToNonControllingInterestShares]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_DividendsPreferredStock": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "DividendsPreferredStock",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Dividend on Series B Preferred Stock",
        "documentation": "Amount of paid and unpaid preferred stock dividends declared with the form of settlement in cash, stock and payment-in-kind (PIK)."
       }
      }
     },
     "auth_ref": [
      "r5",
      "r119"
     ]
    },
    "dei_DocumentAccountingStandard": {
     "xbrltype": "accountingStandardItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentAccountingStandard",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Accounting Standard",
        "documentation": "The basis of accounting the registrant has used to prepare the financial statements included in this filing This can either be 'U.S. GAAP', 'International Financial Reporting Standards', or 'Other'."
       }
      }
     },
     "auth_ref": [
      "r668"
     ]
    },
    "dei_DocumentAnnualReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentAnnualReport",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Annual Report",
        "documentation": "Boolean flag that is true only for a form used as an annual report."
       }
      }
     },
     "auth_ref": [
      "r666",
      "r668",
      "r669"
     ]
    },
    "dei_DocumentFiscalPeriodFocus": {
     "xbrltype": "fiscalPeriodItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFiscalPeriodFocus",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Period Focus",
        "documentation": "Fiscal period values are FY, Q1, Q2, and Q3. 1st, 2nd and 3rd quarter 10-Q or 10-QT statements have value Q1, Q2, and Q3 respectively, with 10-K, 10-KT or other fiscal year statements having FY."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentFiscalYearFocus": {
     "xbrltype": "gYearItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentFiscalYearFocus",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Fiscal Year Focus",
        "documentation": "This is focus fiscal year of the document report in YYYY format. For a 2006 annual report, which may also provide financial information from prior periods, fiscal 2006 should be given as the fiscal year focus. Example: 2006."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodEndDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentPeriodEndDate",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period End Date",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentPeriodStartDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentPeriodStartDate",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Period Start Date",
        "documentation": "The start date of the period covered in the document, in YYYY-MM-DD format."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentQuarterlyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentQuarterlyReport",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Quarterly Report",
        "documentation": "Boolean flag that is true only for a form used as an quarterly report."
       }
      }
     },
     "auth_ref": [
      "r667"
     ]
    },
    "dei_DocumentRegistrationStatement": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentRegistrationStatement",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Registration Statement",
        "documentation": "Boolean flag that is true only for a form used as a registration statement."
       }
      }
     },
     "auth_ref": [
      "r655"
     ]
    },
    "dei_DocumentShellCompanyEventDate": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentShellCompanyEventDate",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Event Date",
        "documentation": "Date of event requiring a shell company report."
       }
      }
     },
     "auth_ref": [
      "r668"
     ]
    },
    "dei_DocumentShellCompanyReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentShellCompanyReport",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Shell Company Report",
        "documentation": "Boolean flag that is true for a Shell Company Report pursuant to section 13 or 15(d) of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r668"
     ]
    },
    "dei_DocumentTransitionReport": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentTransitionReport",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Transition Report",
        "documentation": "Boolean flag that is true only for a form used as a transition report."
       }
      }
     },
     "auth_ref": [
      "r670"
     ]
    },
    "dei_DocumentType": {
     "xbrltype": "submissionTypeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentType",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Document Type",
        "documentation": "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'."
       }
      }
     },
     "auth_ref": []
    },
    "dei_DocumentsIncorporatedByReferenceTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "DocumentsIncorporatedByReferenceTextBlock",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Documents Incorporated by Reference [Text Block]",
        "documentation": "Documents incorporated by reference."
       }
      }
     },
     "auth_ref": [
      "r658"
     ]
    },
    "IQST_EarnestMoneyRedefinedAsNetIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "EarnestMoneyRedefinedAsNetIncome",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:EarnestMoneyRedefinedAsNetIncome-0]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EarningsPerShareDiluted": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "EarningsPerShareDiluted",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Basic and diluted loss per common share",
        "documentation": "The amount of net income (loss) for the period available to each share of common stock or common unit outstanding during the reporting period and to each share or unit that would have been outstanding assuming the issuance of common shares or units for all dilutive potential common shares or units outstanding during the reporting period."
       }
      }
     },
     "auth_ref": [
      "r196",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r221",
      "r228",
      "r233",
      "r234",
      "r235",
      "r237",
      "r389",
      "r394",
      "r407",
      "r408",
      "r451",
      "r470",
      "r608"
     ]
    },
    "us-gaap_EarningsPerSharePolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "EarningsPerSharePolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net Income (Loss) Per Share of Common Stock",
        "documentation": "Disclosure of accounting policy for computing basic and diluted earnings or loss per share for each class of common stock and participating security. Addresses all significant policy factors, including any antidilutive items that have been excluded from the computation and takes into account stock dividends, splits and reverse splits that occur after the balance sheet date of the latest reporting period but before the issuance of the financial statements."
       }
      }
     },
     "auth_ref": [
      "r27",
      "r28",
      "r236"
     ]
    },
    "us-gaap_EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Effect of exchange rate changes on cash",
        "documentation": "Amount of increase (decrease) from effect of exchange rate changes on cash and cash equivalents, and cash and cash equivalents restricted to withdrawal or usage; held in foreign currencies. Excludes amounts for disposal group and discontinued operations. Cash includes, but is not limited to, currency on hand, demand deposits with banks or financial institutions, and other accounts with general characteristics of demand deposits. Cash equivalents include, but are not limited to, short-term, highly liquid investments that are both readily convertible to known amounts of cash and so near their maturity that they present insignificant risk of changes in value because of changes in interest rates."
       }
      }
     },
     "auth_ref": [
      "r419"
     ]
    },
    "IQST_ElevenCustomersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ElevenCustomersMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Eleven Customers [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_EliminationMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "EliminationMember",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Elimination [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine1": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine1",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line One",
        "documentation": "Address Line 1 such as Attn, Building Name, Street Name"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine2": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine2",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Two",
        "documentation": "Address Line 2 such as Street or Suite number"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressAddressLine3": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressAddressLine3",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Address Line Three",
        "documentation": "Address Line 3 such as an Office Park"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCityOrTown": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressCityOrTown",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, City or Town",
        "documentation": "Name of the City or Town"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressCountry": {
     "xbrltype": "countryCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressCountry",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Country",
        "documentation": "ISO 3166-1 alpha-2 country code."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressPostalZipCode": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressPostalZipCode",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, Postal Zip Code",
        "documentation": "Code for the postal or zip code"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityAddressStateOrProvince": {
     "xbrltype": "stateOrProvinceItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityAddressStateOrProvince",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Address, State or Province",
        "documentation": "Name of the state or province."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityBankruptcyProceedingsReportingCurrent": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityBankruptcyProceedingsReportingCurrent",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Bankruptcy Proceedings, Reporting Current",
        "documentation": "For registrants involved in bankruptcy proceedings during the preceding five years, the value Yes indicates that the registrant has filed all documents and reports required to be filed by Section 12, 13 or 15(d) of the Securities Exchange Act of 1934 subsequent to the distribution of securities under a plan confirmed by a court; the value No indicates the registrant has not. Registrants not involved in bankruptcy proceedings during the preceding five years should not report this element."
       }
      }
     },
     "auth_ref": [
      "r661"
     ]
    },
    "dei_EntityCentralIndexKey": {
     "xbrltype": "centralIndexKeyItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCentralIndexKey",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Central Index Key",
        "documentation": "A unique 10-digit SEC-issued value to identify entities that have filed disclosures with the SEC. It is commonly abbreviated as CIK."
       }
      }
     },
     "auth_ref": [
      "r657"
     ]
    },
    "dei_EntityCommonStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCommonStockSharesOutstanding",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Common Stock, Shares Outstanding",
        "documentation": "Indicate number of shares or other units outstanding of each of registrant's classes of capital or common stock or other ownership interests, if and as stated on cover of related periodic report. Where multiple classes or units exist define each class/interest by adding class of stock items such as Common Class A [Member], Common Class B [Member] or Partnership Interest [Member] onto the Instrument [Domain] of the Entity Listings, Instrument."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityCurrentReportingStatus": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityCurrentReportingStatus",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Current Reporting Status",
        "documentation": "Indicate 'Yes' or 'No' whether registrants (1) have filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that registrants were required to file such reports), and (2) have been subject to such filing requirements for the past 90 days. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityEmergingGrowthCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityEmergingGrowthCompany",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Emerging Growth Company",
        "documentation": "Indicate if registrant meets the emerging growth company criteria."
       }
      }
     },
     "auth_ref": [
      "r657"
     ]
    },
    "dei_EntityExTransitionPeriod": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityExTransitionPeriod",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Elected Not To Use the Extended Transition Period",
        "documentation": "Indicate if an emerging growth company has elected not to use the extended transition period for complying with any new or revised financial accounting standards."
       }
      }
     },
     "auth_ref": [
      "r674"
     ]
    },
    "dei_EntityFileNumber": {
     "xbrltype": "fileNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityFileNumber",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity File Number",
        "documentation": "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."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityFilerCategory": {
     "xbrltype": "filerCategoryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityFilerCategory",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Filer Category",
        "documentation": "Indicate whether the registrant is one of the following: Large Accelerated Filer, Accelerated Filer, Non-accelerated Filer. Definitions of these categories are stated in Rule 12b-2 of the Exchange Act. This information should be based on the registrant's current or most recent filing containing the related disclosure."
       }
      }
     },
     "auth_ref": [
      "r657"
     ]
    },
    "dei_EntityIncorporationDateOfIncorporation": {
     "xbrltype": "dateItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityIncorporationDateOfIncorporation",
     "presentation": [
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, Date of Incorporation",
        "documentation": "Date when an entity was incorporated"
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityIncorporationStateCountryCode": {
     "xbrltype": "edgarStateCountryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityIncorporationStateCountryCode",
     "presentation": [
      "http://iqstel.com/role/Cover",
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Incorporation, State or Country Code",
        "documentation": "Two-character EDGAR code representing the state or country of incorporation."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityInteractiveDataCurrent": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityInteractiveDataCurrent",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Interactive Data Current",
        "documentation": "Boolean flag that is true when the registrant has submitted electronically every Interactive Data File required to be submitted pursuant to Rule 405 of Regulation S-T during the preceding 12 months (or for such shorter period that the registrant was required to submit such files)."
       }
      }
     },
     "auth_ref": [
      "r671"
     ]
    },
    "dei_EntityPrimarySicNumber": {
     "xbrltype": "sicNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPrimarySicNumber",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Primary SIC Number",
        "documentation": "Primary Standard Industrial Classification (SIC) Number for the Entity."
       }
      }
     },
     "auth_ref": [
      "r669"
     ]
    },
    "dei_EntityPublicFloat": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityPublicFloat",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Public Float",
        "documentation": "The aggregate market value of the voting and non-voting common equity held by non-affiliates computed by reference to the price at which the common equity was last sold, or the average bid and asked price of such common equity, as of the last business day of the registrant's most recently completed second fiscal quarter."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityRegistrantName": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityRegistrantName",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Registrant Name",
        "documentation": "The exact name of the entity filing the report as specified in its charter, which is required by forms filed with the SEC."
       }
      }
     },
     "auth_ref": [
      "r657"
     ]
    },
    "dei_EntityShellCompany": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityShellCompany",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Shell Company",
        "documentation": "Boolean flag that is true when the registrant is a shell company as defined in Rule 12b-2 of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r657"
     ]
    },
    "dei_EntitySmallBusiness": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntitySmallBusiness",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Small Business",
        "documentation": "Indicates that the company is a Smaller Reporting Company (SRC)."
       }
      }
     },
     "auth_ref": [
      "r657"
     ]
    },
    "dei_EntityTaxIdentificationNumber": {
     "xbrltype": "employerIdItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityTaxIdentificationNumber",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Tax Identification Number",
        "documentation": "The Tax Identification Number (TIN), also known as an Employer Identification Number (EIN), is a unique 9-digit value assigned by the IRS."
       }
      }
     },
     "auth_ref": [
      "r657"
     ]
    },
    "dei_EntityVoluntaryFilers": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityVoluntaryFilers",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Voluntary Filers",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is not required to file reports pursuant to Section 13 or Section 15(d) of the Act."
       }
      }
     },
     "auth_ref": []
    },
    "dei_EntityWellKnownSeasonedIssuer": {
     "xbrltype": "yesNoItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "EntityWellKnownSeasonedIssuer",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Entity Well-known Seasoned Issuer",
        "documentation": "Indicate 'Yes' or 'No' if the registrant is a well-known seasoned issuer, as defined in Rule 405 of the Securities Act. Is used on Form Type: 10-K, 10-Q, 8-K, 20-F, 6-K, 10-K/A, 10-Q/A, 20-F/A, 6-K/A, N-CSR, N-Q, N-1A."
       }
      }
     },
     "auth_ref": [
      "r672"
     ]
    },
    "us-gaap_EquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "EquityAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_EquityComponentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "EquityComponentDomain",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of equity are the parts of the total Equity balance including that which is allocated to common, preferred, treasury stock, retained earnings, etc."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r161",
      "r189",
      "r190",
      "r191",
      "r211",
      "r212",
      "r213",
      "r215",
      "r220",
      "r222",
      "r224",
      "r239",
      "r279",
      "r280",
      "r300",
      "r370",
      "r383",
      "r384",
      "r386",
      "r387",
      "r388",
      "r390",
      "r393",
      "r394",
      "r399",
      "r400",
      "r401",
      "r402",
      "r403",
      "r404",
      "r406",
      "r420",
      "r421",
      "r422",
      "r423",
      "r424",
      "r425",
      "r430",
      "r432",
      "r434",
      "r466",
      "r486",
      "r487",
      "r488",
      "r503",
      "r572"
     ]
    },
    "dei_Extension": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Extension",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Extension",
        "documentation": "Extension number for local phone number."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities",
        "documentation": "Tabular disclosure of input and valuation technique used to measure fair value and change in valuation approach and technique for each separate class of asset and liability measured on recurring and nonrecurring basis."
       }
      }
     },
     "auth_ref": [
      "r411",
      "r412",
      "r634"
     ]
    },
    "us-gaap_FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs",
        "documentation": "Tabular disclosure of information about fair value of asset and liability not measured at fair value."
       }
      }
     },
     "auth_ref": [
      "r414"
     ]
    },
    "IQST_FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Change in fair value of derivative liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_FairValueOfFinancialInstrumentsPolicy": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "FairValueOfFinancialInstrumentsPolicy",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Instruments",
        "documentation": "Disclosure of accounting policy for determining the fair value of financial instruments."
       }
      }
     },
     "auth_ref": [
      "r10"
     ]
    },
    "us-gaap_FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Financial Guarantee Insurance Contracts, Risk Management Activities, Mitigating Claim Liabilities, Accrued Liabilities",
        "documentation": "The amount of expense accrued as of the reporting date related to risk management activities (not including reinsurance) for the mitigating of claim liabilities related to financial guarantee insurance contracts."
       }
      }
     },
     "auth_ref": [
      "r485"
     ]
    },
    "us-gaap_FiniteLivedIntangibleAssetsNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "FiniteLivedIntangibleAssetsNet",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Intangible asset",
        "documentation": "Amount after amortization of assets, excluding financial assets and goodwill, lacking physical substance with a finite life."
       }
      }
     },
     "auth_ref": [
      "r444",
      "r712"
     ]
    },
    "us-gaap_ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Foreign Currency Translation and Re-measurement",
        "documentation": "Disclosure of accounting policy for (1) transactions denominated in a currency other than the reporting enterprise's functional currency, (2) translating foreign currency financial statements that are incorporated into the financial statements of the reporting enterprise by consolidation, combination, or the equity method of accounting, and (3) remeasurement of the financial statements of a foreign reporting enterprise in a hyperinflationary economy."
       }
      }
     },
     "auth_ref": [
      "r418"
     ]
    },
    "IQST_FutureReceiptsLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "FutureReceiptsLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Future Receipts Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_GeneralAndAdministrativeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "GeneralAndAdministrativeExpense",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_OperatingExpenses",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "General and administration",
        "documentation": "The aggregate total of expenses of managing and administering the affairs of an entity, including affiliates of the reporting entity, which are not directly or indirectly associated with the manufacture, sale or creation of a product or product line."
       }
      }
     },
     "auth_ref": [
      "r97",
      "r554"
     ]
    },
    "us-gaap_Goodwill": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "Goodwill",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Goodwill",
        "documentation": "Amount, after accumulated impairment loss, of asset representing future economic benefit arising from other asset acquired in business combination or from joint venture formation or both, that is not individually identified and separately recognized."
       }
      }
     },
     "auth_ref": [
      "r170",
      "r284",
      "r447",
      "r616",
      "r621",
      "r633",
      "r639",
      "r710",
      "r711"
     ]
    },
    "us-gaap_GrossProfit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "GrossProfit",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Gross profit",
        "label": "Gross profit",
        "documentation": "Aggregate revenue less cost of goods and services sold or operating expenses directly attributable to the revenue generation activity."
       }
      }
     },
     "auth_ref": [
      "r93",
      "r95",
      "r148",
      "r209",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r417",
      "r610",
      "r615",
      "r701",
      "r702",
      "r703",
      "r704",
      "r705",
      "r718"
     ]
    },
    "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net income (loss) before provision for income taxes",
        "label": "Income (Loss) from Continuing Operations before Income Taxes, Noncontrolling Interest",
        "documentation": "Amount of income (loss) from continuing operations, including income (loss) from equity method investments, before deduction of income tax expense (benefit), and income (loss) attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r94",
      "r143",
      "r148",
      "r452",
      "r463",
      "r610",
      "r615",
      "r701",
      "r702",
      "r703",
      "r704",
      "r705"
     ]
    },
    "us-gaap_IncomeStatementAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncomeStatementAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Income Statement [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncomeTaxExpenseBenefit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncomeTaxExpenseBenefit",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_NetIncomeLoss",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Income taxes",
        "negatedTerseLabel": "Income tax expense",
        "label": "Income Tax Expense (Benefit)",
        "documentation": "Amount of current income tax expense (benefit) and deferred income tax expense (benefit) pertaining to continuing operations."
       }
      }
     },
     "auth_ref": [
      "r151",
      "r159",
      "r223",
      "r224",
      "r238",
      "r254",
      "r269",
      "r379",
      "r380",
      "r385",
      "r471",
      "r632"
     ]
    },
    "us-gaap_IncomeTaxReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncomeTaxReceivable",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails": {
       "parentTag": "us-gaap_PrepaidExpenseAndOtherAssetsCurrent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Tax receivable",
        "documentation": "Carrying amount as of the balance sheet date of income taxes previously overpaid to tax authorities (such as U.S. Federal, state and local tax authorities) representing refunds of overpayments or recoveries based on agreed-upon resolutions of disputes. Also called income tax refund receivable."
       }
      }
     },
     "auth_ref": [
      "r682"
     ]
    },
    "us-gaap_IncomeTaxesPaid": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncomeTaxesPaid",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Income tax",
        "documentation": "Amount, before refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax."
       }
      }
     },
     "auth_ref": [
      "r24",
      "r105",
      "r692",
      "r724",
      "r725"
     ]
    },
    "us-gaap_IncomeTaxesPaidNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncomeTaxesPaidNet",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash paid for taxes",
        "documentation": "Amount, after refund, of cash paid to foreign, federal, state, and local jurisdictions as income tax."
       }
      }
     },
     "auth_ref": [
      "r24",
      "r204",
      "r381",
      "r382"
     ]
    },
    "us-gaap_IncreaseDecreaseInAccountsPayableTrade": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInAccountsPayableTrade",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 12.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Accounts payable",
        "label": "Increase (Decrease) in Accounts Payable, Trade",
        "documentation": "Change in recurring obligations of a business that arise from the acquisition of merchandise, materials, supplies and services used in the production and sale of goods and services."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_IncreaseDecreaseInAccountsReceivable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInAccountsReceivable",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Accounts receivable",
        "label": "Increase (Decrease) in Accounts Receivable",
        "documentation": "The increase (decrease) during the reporting period in amount due within one year (or one business cycle) from customers for the credit sale of goods and services."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_IncreaseDecreaseInDerivativeLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInDerivativeLiabilities",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Change in fair value of derivative liabilities",
        "label": "Increase (Decrease) in Derivative Liabilities",
        "documentation": "The increase (decrease) during the period in the carrying value of derivative instruments reported as liabilities that are due to be disposed of within one year (or the normal operating cycle, if longer)."
       }
      }
     },
     "auth_ref": [
      "r691"
     ]
    },
    "us-gaap_IncreaseDecreaseInDueFromRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInDueFromRelatedParties",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 11.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Due from related parties",
        "label": "Increase (Decrease) in Due from Related Parties",
        "documentation": "The increase (decrease) during the reporting period in receivables to be collected from other entities that could exert significant influence over the reporting entity."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_IncreaseDecreaseInEmployeeRelatedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInEmployeeRelatedLiabilities",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Increase (Decrease) in Employee Related Liabilities",
        "documentation": "The increase (decrease) during the reporting period in the aggregate amount of obligations related to services received from employees, such as accrued salaries and bonuses, payroll taxes and fringe benefits."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_IncreaseDecreaseInInventories": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInInventories",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Inventory",
        "label": "Increase (Decrease) in Inventories",
        "documentation": "The increase (decrease) during the reporting period in the aggregate value of all inventory held by the reporting entity, associated with underlying transactions that are classified as operating activities."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_IncreaseDecreaseInNotesPayableRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInNotesPayableRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceeds from loans payable - related parties",
        "documentation": "The increase (decrease) during the reporting period in the amount owed by the reporting entry in the form of loans and obligations (generally evidenced by promissory notes) made by the following types of related parties: a parent company and its subsidiaries; subsidiaries of a common parent; an entity and trust for the benefit of employees, such as pension and profit-sharing trusts that are managed by or under the trusteeship of the entity's management, an entity and its principal owners, management, or member of their immediate families, affiliates, or other parties with the ability to exert significant influence."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_IncreaseDecreaseInOperatingCapitalAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInOperatingCapitalAbstract",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Changes in operating assets and liabilities:"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_IncreaseDecreaseInOtherAccruedLiabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInOtherAccruedLiabilities",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 13.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Accrued and other current liabilities",
        "label": "Increase (Decrease) in Other Accrued Liabilities",
        "documentation": "The increase (decrease) during the reporting period in other expenses incurred but not yet paid."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": -1.0,
       "order": 10.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Prepaid and other assets",
        "label": "Increase (Decrease) in Prepaid Expense and Other Assets",
        "documentation": "Amount of increase (decrease) in prepaid expenses, and assets classified as other."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_InterestExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "InterestExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Interest Expense, Operating and Nonoperating",
        "documentation": "Amount of interest expense classified as operating and nonoperating. Includes, but is not limited to, cost of borrowing accounted for as interest expense."
       }
      }
     },
     "auth_ref": [
      "r238",
      "r246",
      "r250",
      "r256",
      "r269",
      "r426",
      "r615",
      "r616"
     ]
    },
    "IQST_InterestExpense2": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "InterestExpense2",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Interest expense",
        "label": "InterestExpense2"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_InterestOnConvertibleDebtNetOfTax": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "InterestOnConvertibleDebtNetOfTax",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Interest on Convertible Debt, Net of Tax",
        "documentation": "Amount, after tax, of interest recognized on convertible debt instrument excluding interest on principal required to be paid in cash."
       }
      }
     },
     "auth_ref": [
      "r227",
      "r230",
      "r235"
     ]
    },
    "us-gaap_InterestPaidNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "InterestPaidNet",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Cash paid for interest",
        "documentation": "Amount of cash paid for interest, excluding capitalized interest, classified as operating activity. Includes, but is not limited to, payment to settle zero-coupon bond for accreted interest of debt discount and debt instrument with insignificant coupon interest rate in relation to effective interest rate of borrowing attributable to accreted interest of debt discount."
       }
      }
     },
     "auth_ref": [
      "r200",
      "r202",
      "r203"
     ]
    },
    "us-gaap_InventoryNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "InventoryNet",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Inventory",
        "documentation": "Amount after valuation and LIFO reserves of inventory expected to be sold, or consumed within one year or operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r180",
      "r603",
      "r639"
     ]
    },
    "IQST_July10ThirdPartyLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "July10ThirdPartyLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "July 10 Third Party Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LesseeOperatingLeaseTermOfContract": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LesseeOperatingLeaseTermOfContract",
     "presentation": [
      "http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Lessee, Operating Lease, Term of Contract",
        "documentation": "Term of lessee's operating lease, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r740"
     ]
    },
    "us-gaap_Liabilities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "Liabilities",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "TOTAL LIABILITIES",
        "label": "Liabilities [Default Label]",
        "documentation": "Amount of liability recognized for present obligation requiring transfer or otherwise providing economic benefit to others."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r72",
      "r73",
      "r74",
      "r81",
      "r82",
      "r83",
      "r84",
      "r209",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r396",
      "r397",
      "r398",
      "r417",
      "r530",
      "r609",
      "r654",
      "r718",
      "r743",
      "r744"
     ]
    },
    "us-gaap_LiabilitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LiabilitiesAbstract",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LiabilitiesAndStockholdersEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LiabilitiesAndStockholdersEquity",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "TOTAL LIABILITIES AND STOCKHOLDERS' EQUITY",
        "label": "Liabilities and Equity",
        "documentation": "Amount of liabilities and equity items, including the portion of equity attributable to noncontrolling interests, if any."
       }
      }
     },
     "auth_ref": [
      "r91",
      "r141",
      "r460",
      "r639",
      "r695",
      "r707",
      "r734"
     ]
    },
    "us-gaap_LiabilitiesAndStockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LiabilitiesAndStockholdersEquityAbstract",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "LIABILITIES AND STOCKHOLDERS' EQUITY"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total Current Liabilities",
        "label": "Current liabilities",
        "documentation": "Total obligations incurred as part of normal operations that are expected to be paid during the following twelve months or within one business cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r74",
      "r166",
      "r209",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r396",
      "r397",
      "r398",
      "r417",
      "r639",
      "r718",
      "r743",
      "r744"
     ]
    },
    "us-gaap_LiabilitiesCurrentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LiabilitiesCurrentAbstract",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Current Liabilities"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LiabilitiesNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LiabilitiesNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Non-current liabilities",
        "documentation": "Amount of obligation due after one year or beyond the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r81",
      "r82",
      "r83",
      "r84",
      "r209",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r396",
      "r397",
      "r398",
      "r417",
      "r718",
      "r743",
      "r744"
     ]
    },
    "us-gaap_LoansAndLeasesReceivableRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LoansAndLeasesReceivableRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Due from related parties",
        "verboseLabel": "Loans and Leases Receivable, Related Parties",
        "documentation": "For an unclassified balance sheet, reflects the carrying amount of unpaid loan amounts due from related parties at the balance sheet date."
       }
      }
     },
     "auth_ref": [
      "r66",
      "r142"
     ]
    },
    "us-gaap_LoansPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LoansPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loans Payable",
        "documentation": "Including the current and noncurrent portions, aggregate carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer)."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r139",
      "r753"
     ]
    },
    "us-gaap_LoansPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LoansPayableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loans payable - net of discount of $294,484 and $3,750, respectively",
        "documentation": "Carrying value as of the balance sheet date of portion of long-term loans payable due within one year or the operating cycle if longer."
       }
      }
     },
     "auth_ref": [
      "r73"
     ]
    },
    "us-gaap_LoansPayableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LoansPayableMember",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loans Payable [Member]",
        "documentation": "Borrowing supported by a written promise to pay an obligation."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LoansPayableToBank": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LoansPayableToBank",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Liabilities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loans payable, non-current",
        "documentation": "Including the current and noncurrent portions, carrying value as of the balance sheet date of loans from a bank with maturities initially due after one year or beyond the normal operating cycle if longer."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r139",
      "r753"
     ]
    },
    "dei_LocalPhoneNumber": {
     "xbrltype": "normalizedStringItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "LocalPhoneNumber",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Local Phone Number",
        "documentation": "Local phone number for entity."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_LongTermDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LongTermDebt",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Debt",
        "documentation": "Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt. Excludes lease obligation."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r139",
      "r339",
      "r354",
      "r623",
      "r624",
      "r638",
      "r753"
     ]
    },
    "us-gaap_LongTermDebtCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LongTermDebtCurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Debt, Current Maturities",
        "documentation": "Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as current. Excludes lease obligation."
       }
      }
     },
     "auth_ref": [
      "r173"
     ]
    },
    "us-gaap_LongTermDebtNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LongTermDebtNoncurrent",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Term Debt, Excluding Current Maturities",
        "documentation": "Amount, after deduction of unamortized premium (discount) and debt issuance cost, of long-term debt classified as noncurrent. Excludes lease obligation."
       }
      }
     },
     "auth_ref": [
      "r175"
     ]
    },
    "us-gaap_LongTermLoansPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "LongTermLoansPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loans Payable, Noncurrent",
        "documentation": "Carrying value as of the balance sheet date of loans payable (with maturities initially due after one year or beyond the operating cycle if longer), excluding current portion."
       }
      }
     },
     "auth_ref": [
      "r16"
     ]
    },
    "IQST_M2BNotesMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "M2BNotesMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B Notes [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "M2BSPAMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPATranche1Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "M2BSPATranche1Member",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A Tranche 1 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPATranche2Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "M2BSPATranche2Member",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A Tranche 2 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_M2BSPATranche3Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "M2BSPATranche3Member",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "M 2 B S P A Tranche 3 [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "srt_MajorCustomersAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/srt/2024",
     "localname": "MajorCustomersAxis",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Customer [Axis]"
       }
      }
     },
     "auth_ref": [
      "r275",
      "r628",
      "r640",
      "r643",
      "r723",
      "r756",
      "r757",
      "r758",
      "r760",
      "r761",
      "r762",
      "r763",
      "r764",
      "r765",
      "r766",
      "r767",
      "r768",
      "r769",
      "r770",
      "r771",
      "r772",
      "r773",
      "r774",
      "r775",
      "r776",
      "r777",
      "r778",
      "r779",
      "r780",
      "r781",
      "r782",
      "r783",
      "r784"
     ]
    },
    "us-gaap_ManagementFeeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ManagementFeeExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Management Fee Expense",
        "documentation": "Amount of expense for investment management fee, including, but not limited to, expense in connection with research, selection, supervision, and custody of investment."
       }
      }
     },
     "auth_ref": [
      "r65",
      "r554",
      "r652",
      "r788"
     ]
    },
    "IQST_March7ThirdPartyLoanOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "March7ThirdPartyLoanOneMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 7 Third Party Loan One [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_March7ThirdPartyLoanTwoFourPaymentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "March7ThirdPartyLoanTwoFourPaymentsMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 7 Third Party Loan Two Four Payments [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_March7ThirdPartyLoanTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "March7ThirdPartyLoanTwoMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 7 Third Party Loan Two [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_March7ThirdPartyLoanTwoOnePaymentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "March7ThirdPartyLoanTwoOnePaymentMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "March 7 Third Party Loan Two One Payment [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_MartusMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "MartusMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Martus",
        "documentation": "Represents the Martus, during the indicated time period."
       }
      }
     },
     "auth_ref": []
    },
    "srt_MaximumMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2024",
     "localname": "MaximumMember",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Maximum [Member]"
       }
      }
     },
     "auth_ref": [
      "r311",
      "r312",
      "r313",
      "r314",
      "r371",
      "r376",
      "r413",
      "r442",
      "r483",
      "r484",
      "r492",
      "r522",
      "r523",
      "r579",
      "r580",
      "r581",
      "r582",
      "r590",
      "r599",
      "r600",
      "r620",
      "r627",
      "r631",
      "r634",
      "r635",
      "r636",
      "r637",
      "r641",
      "r720",
      "r745",
      "r746",
      "r747",
      "r748",
      "r749",
      "r750"
     ]
    },
    "us-gaap_MergersAcquisitionsAndDispositionsDisclosuresTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "MergersAcquisitionsAndDispositionsDisclosuresTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note11Acquisition"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 11 \u2013 ACQUISITION",
        "documentation": "The entire disclosure for business combinations, including leverage buyout transactions (as applicable), and divestitures. This may include a description of a business combination or divestiture (or series of individually immaterial business combinations or divestitures) completed during the period, including background, timing, and assets and liabilities recognized and reclassified or sold. This element does not include fixed asset sales and plant closings."
       }
      }
     },
     "auth_ref": [
      "r69",
      "r124"
     ]
    },
    "srt_MinimumMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2024",
     "localname": "MinimumMember",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Minimum [Member]"
       }
      }
     },
     "auth_ref": [
      "r311",
      "r312",
      "r313",
      "r314",
      "r371",
      "r376",
      "r413",
      "r442",
      "r483",
      "r484",
      "r492",
      "r522",
      "r523",
      "r579",
      "r580",
      "r581",
      "r582",
      "r590",
      "r599",
      "r600",
      "r620",
      "r627",
      "r631",
      "r634",
      "r635",
      "r636",
      "r641",
      "r720",
      "r745",
      "r746",
      "r747",
      "r748",
      "r749",
      "r750"
     ]
    },
    "us-gaap_MinorityInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "MinorityInterest",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Equity (Deficit) attributable to noncontrolling interests",
        "label": "Equity, Attributable to Noncontrolling Interest",
        "documentation": "Amount of equity (deficit) attributable to noncontrolling interest. Excludes temporary equity."
       }
      }
     },
     "auth_ref": [
      "r90",
      "r140",
      "r209",
      "r278",
      "r317",
      "r319",
      "r320",
      "r321",
      "r324",
      "r325",
      "r417",
      "r459",
      "r533"
     ]
    },
    "IQST_MinorityShareholderOfQXTELMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "MinorityShareholderOfQXTELMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Minority Shareholder Of Q X T E L [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_N49OfShareholderOfSwisslink1Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "N49OfShareholderOfSwisslink1Member",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "49% of Shareholder of SwissLink 1",
        "documentation": "Represents the 49% of Shareholder of SwissLink - 1, during the indicated time period."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_N49OfShareholderOfSwisslink2Member": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "N49OfShareholderOfSwisslink2Member",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "49% of Shareholder of SwissLink 2",
        "documentation": "Represents the 49% of Shareholder of SwissLink - 2, during the indicated time period."
       }
      }
     },
     "auth_ref": []
    },
    "srt_NameOfMajorCustomerDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/srt/2024",
     "localname": "NameOfMajorCustomerDomain",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "auth_ref": [
      "r275",
      "r628",
      "r640",
      "r643",
      "r723",
      "r756",
      "r757",
      "r758",
      "r760",
      "r761",
      "r762",
      "r763",
      "r764",
      "r765",
      "r766",
      "r767",
      "r768",
      "r769",
      "r770",
      "r771",
      "r772",
      "r773",
      "r774",
      "r775",
      "r776",
      "r777",
      "r778",
      "r779",
      "r780",
      "r781",
      "r782",
      "r783",
      "r784"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetCashProvidedByUsedInFinancingActivities",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash provided by financing activities",
        "label": "Net Cash Provided by (Used in) Financing Activities",
        "documentation": "Amount of cash inflow (outflow) from financing activities, including discontinued operations. Financing activity cash flows include obtaining resources from owners and providing them with a return on, and a return of, their investment; borrowing money and repaying amounts borrowed, or settling the obligation; and obtaining and paying for other resources obtained from creditors on long-term credit."
       }
      }
     },
     "auth_ref": [
      "r201"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInFinancingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetCashProvidedByUsedInFinancingActivitiesAbstract",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM FINANCING ACTIVITIES:"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetCashProvidedByUsedInInvestingActivities",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash used in investing activities",
        "label": "Net Cash Provided by (Used in) Investing Activities",
        "documentation": "Amount of cash inflow (outflow) from investing activities, including discontinued operations. Investing activity cash flows include making and collecting loans and acquiring and disposing of debt or equity instruments and property, plant, and equipment and other productive assets."
       }
      }
     },
     "auth_ref": [
      "r201"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInInvestingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetCashProvidedByUsedInInvestingActivitiesAbstract",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM INVESTING ACTIVITIES:"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetCashProvidedByUsedInOperatingActivities",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net cash used in operating activities",
        "label": "Net Cash Provided by (Used in) Operating Activities",
        "documentation": "Amount of cash inflow (outflow) from operating activities, including discontinued operations. Operating activity cash flows include transactions, adjustments, and changes in value not defined as investing or financing activities."
       }
      }
     },
     "auth_ref": [
      "r103",
      "r104",
      "r106"
     ]
    },
    "us-gaap_NetCashProvidedByUsedInOperatingActivitiesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetCashProvidedByUsedInOperatingActivitiesAbstract",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "CASH FLOWS FROM OPERATING ACTIVITIES:"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetIncomeLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetIncomeLoss",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0,
       "order": 1.0
      },
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Net income (loss)",
        "label": "Net income (loss)",
        "verboseLabel": "Net loss",
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent."
       }
      }
     },
     "auth_ref": [
      "r96",
      "r106",
      "r144",
      "r164",
      "r185",
      "r187",
      "r191",
      "r209",
      "r214",
      "r216",
      "r217",
      "r218",
      "r219",
      "r220",
      "r223",
      "r224",
      "r231",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r389",
      "r394",
      "r408",
      "r417",
      "r465",
      "r551",
      "r570",
      "r571",
      "r652",
      "r718"
     ]
    },
    "us-gaap_NetIncomeLossAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetIncomeLossAttributableToNoncontrollingInterest",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Less: Net income attributable to noncontrolling interests",
        "documentation": "Amount of Net Income (Loss) attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r60",
      "r131",
      "r185",
      "r187",
      "r220",
      "r223",
      "r224",
      "r464",
      "r688"
     ]
    },
    "us-gaap_NetIncomeLossAttributableToParentDiluted": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetIncomeLossAttributableToParentDiluted",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net loss attributed to iQSTEL Inc.",
        "documentation": "The portion of profit or loss for the period, net of income taxes, which is attributable to the parent, and includes adjustments resulting from the assumption that dilutive convertible securities were converted, options or warrants were exercised, or that other shares were issued upon the satisfaction of certain conditions."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NetIncomeLossAvailableToCommonStockholdersBasic": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NetIncomeLossAvailableToCommonStockholdersBasic",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Net loss attributed to stockholders of iQSTEL Inc.",
        "documentation": "Amount, after deduction of tax, noncontrolling interests, dividends on preferred stock and participating securities; of income (loss) available to common shareholders."
       }
      }
     },
     "auth_ref": [
      "r199",
      "r216",
      "r217",
      "r218",
      "r219",
      "r225",
      "r226",
      "r232",
      "r235",
      "r394"
     ]
    },
    "us-gaap_NewAccountingPronouncementsPolicyPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NewAccountingPronouncementsPolicyPolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Recent Accounting Pronouncements",
        "documentation": "Disclosure of accounting policy pertaining to new accounting pronouncements that may impact the entity's financial reporting. Includes, but is not limited to, quantification of the expected or actual impact."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_NoBadDebtRiskCustomersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "NoBadDebtRiskCustomersMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Bad Debt Risk Customers [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_NoTradingSymbolFlag": {
     "xbrltype": "trueItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "NoTradingSymbolFlag",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "No Trading Symbol Flag",
        "documentation": "Boolean flag that is true only for a security having no trading symbol."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NoncontrollingInterestMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NoncontrollingInterestMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Noncontrolling Interest [Member]",
        "documentation": "This element represents that portion of equity (net assets) in a subsidiary not attributable, directly or indirectly, to the parent. A noncontrolling interest is sometimes called a minority interest."
       }
      }
     },
     "auth_ref": [
      "r54",
      "r370",
      "r696",
      "r697",
      "r698",
      "r699",
      "r789"
     ]
    },
    "us-gaap_NonoperatingIncomeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NonoperatingIncomeExpense",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total other income (expense)",
        "verboseLabel": "Other income (expense)",
        "label": "Nonoperating Income (Expense)",
        "documentation": "The aggregate amount of income or expense from ancillary business-related activities (that is to say, excluding major activities considered part of the normal operations of the business)."
       }
      }
     },
     "auth_ref": [
      "r98"
     ]
    },
    "us-gaap_NonoperatingIncomeExpenseAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NonoperatingIncomeExpenseAbstract",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other income (expense)"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_NotePayableIssuedForAcquisitionOfSubsidiary": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "NotePayableIssuedForAcquisitionOfSubsidiary",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Note payable issued for acquisition of subsidiary"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_NotesAndLoansPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NotesAndLoansPayableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note9-RelatedPartyTransactionsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Due to related parties",
        "verboseLabel": "Notes and Loans Payable, Current",
        "documentation": "Sum of the carrying values as of the balance sheet date of the portions of all long-term notes and loans payable due within one year or the operating cycle if longer."
       }
      }
     },
     "auth_ref": [
      "r72",
      "r73"
     ]
    },
    "us-gaap_NotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "NotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails",
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Notes Payable",
        "documentation": "Including the current and noncurrent portions, aggregate carrying amount of all types of notes payable, as of the balance sheet date, with initial maturities beyond one year or beyond the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r16",
      "r139",
      "r753",
      "r754"
     ]
    },
    "us-gaap_OperatingExpenses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OperatingExpenses",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_OperatingIncomeLoss",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Total operating expenses",
        "verboseLabel": "Operating expenses",
        "label": "Operating Expenses",
        "documentation": "Generally recurring costs associated with normal operations except for the portion of these expenses which can be clearly related to production and included in cost of sales or services. Includes selling, general and administrative expense."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingExpensesAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OperatingExpensesAbstract",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Operating expenses"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OperatingIncomeLoss": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OperatingIncomeLoss",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Operating income (loss)",
        "label": "Operating loss",
        "verboseLabel": "Operating income (loss)",
        "documentation": "The net result for the period of deducting operating expenses from operating revenues."
       }
      }
     },
     "auth_ref": [
      "r148",
      "r610",
      "r701",
      "r702",
      "r703",
      "r704",
      "r705"
     ]
    },
    "us-gaap_OperatingLeaseExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OperatingLeaseExpense",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note10CommitmentsAndContingenciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Operating Lease, Expense",
        "documentation": "Amount of operating lease expense. Excludes sublease income."
       }
      }
     },
     "auth_ref": [
      "r739"
     ]
    },
    "us-gaap_OptionIndexedToIssuersEquitySettlementAlternatives": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OptionIndexedToIssuersEquitySettlementAlternatives",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Option Indexed to Issuer's Equity, Settlement Alternatives",
        "documentation": "Describes the settlement alternatives of the freestanding contract as either (i) physical settlement; (ii) net-share settlement; or, (iii) net-cash settlement. Physical settlement is when the party designated in the contract as the buyer delivers the full stated amount of cash to the seller, and the seller delivers the full stated number of shares to the buyer. Net-share settlement is when the party with a loss delivers to a party with a gain shares with a current fair value equal to the gain. Net-cash settlement is when the party with a loss delivers to the party with a gain a cash payment equal to the gain, and no shares are exchanged. Also discusses who controls the settlement alternatives and the maximum number of shares that could be required to be issued to net share settle a contract. If a contract does not have a fixed or determinable maximum number of shares that may be required to be issued, the fact that a potentially infinite number of shares could be required to be issued to settle the contract would generally be expected to be disclosed."
       }
      }
     },
     "auth_ref": [
      "r132",
      "r133",
      "r134",
      "r135"
     ]
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization, Consolidation and Presentation of Financial Statements [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusinessPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Organization and Operations",
        "documentation": "The entire disclosure for the organization, consolidation and basis of presentation of financial statements disclosure, and significant accounting policies of the reporting entity. May be provided in more than one note to the financial statements, as long as users are provided with an understanding of (1) the significant judgments and assumptions made by an enterprise in determining whether it must consolidate a VIE and/or disclose information about its involvement with a VIE, (2) the nature of restrictions on a consolidated VIE's assets reported by an enterprise in its statement of financial position, including the carrying amounts of such assets, (3) the nature of, and changes in, the risks associated with an enterprise's involvement with the VIE, and (4) how an enterprise's involvement with the VIE affects the enterprise's financial position, financial performance, and cash flows. Describes procedure if disclosures are provided in more than one note to the financial statements."
       }
      }
     },
     "auth_ref": [
      "r68",
      "r107",
      "r109",
      "r129"
     ]
    },
    "us-gaap_OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note1-organizationAndDescriptionOfBusiness"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS",
        "documentation": "The entire disclosure for the general note to the financial statements for the reporting entity which may include, descriptions of the basis of presentation, business description, significant accounting policies, consolidations, reclassifications, new pronouncements not yet adopted and changes in accounting principles."
       }
      }
     },
     "auth_ref": [
      "r107",
      "r108",
      "r109",
      "r129"
     ]
    },
    "us-gaap_OtherAccruedLiabilitiesCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherAccruedLiabilitiesCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accrued and other current liabilities",
        "documentation": "Amount of expenses incurred but not yet paid classified as other, due within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r73"
     ]
    },
    "us-gaap_OtherAssetsNoncurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherAssetsNoncurrent",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other asset",
        "documentation": "Amount of noncurrent assets classified as other."
       }
      }
     },
     "auth_ref": [
      "r171"
     ]
    },
    "us-gaap_OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Foreign currency adjustment",
        "label": "Other Comprehensive Income (Loss), Foreign Currency Transaction and Translation Adjustment, before Tax, Portion Attributable to Noncontrolling Interest",
        "documentation": "Amount before tax, after reclassification adjustments of gain (loss) on foreign currency translation adjustments, foreign currency transactions designated and effective as economic hedges of a net investment in a foreign entity and intra-entity foreign currency transactions that are of a long-term-investment nature, attributable to noncontrolling interests."
       }
      }
     },
     "auth_ref": [
      "r6",
      "r11",
      "r130"
     ]
    },
    "us-gaap_OtherCurrentAssetsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherCurrentAssetsTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note4PrepaidAndOtherCurrentAssetsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets",
        "documentation": "The entire disclosure for other current assets."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherLoansPayableCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherLoansPayableCurrent",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesCurrent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Loans payable - related parties",
        "verboseLabel": "Other Loans Payable, Current",
        "documentation": "Amount of long-term loans classified as other, payable within one year or the operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r73",
      "r528",
      "r529"
     ]
    },
    "us-gaap_OtherMachineryAndEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherMachineryAndEquipmentMember",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Machinery and Equipment [Member]",
        "documentation": "Other tangible personal property, nonconsumable in nature, with finite lives used to produce goods and services."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_OtherNonoperatingIncome": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherNonoperatingIncome",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other income",
        "documentation": "Amount of income related to nonoperating activities, classified as other."
       }
      }
     },
     "auth_ref": [
      "r198"
     ]
    },
    "us-gaap_OtherNonoperatingIncomeExpense": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherNonoperatingIncomeExpense",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_NonoperatingIncomeExpense",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other expenses",
        "documentation": "Amount of income (expense) related to nonoperating activities, classified as other."
       }
      }
     },
     "auth_ref": [
      "r100"
     ]
    },
    "us-gaap_OtherPaymentsToAcquireBusinesses": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherPaymentsToAcquireBusinesses",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Payments to Acquire Businesses",
        "documentation": "The cash outflow associated with other payments to acquire businesses including deposit on pending acquisitions and preacquisition costs."
       }
      }
     },
     "auth_ref": [
      "r20"
     ]
    },
    "us-gaap_OtherPrepaidExpenseCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "OtherPrepaidExpenseCurrent",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails": {
       "parentTag": "us-gaap_PrepaidExpenseAndOtherAssetsCurrent",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepaid expenses",
        "documentation": "Amount of asset related to consideration paid in advance for other costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r683",
      "r709"
     ]
    },
    "dei_OtherReportingStandardItemNumber": {
     "xbrltype": "otherReportingStandardItemNumberItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "OtherReportingStandardItemNumber",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Other Reporting Standard Item Number",
        "documentation": "\"Item 17\" or \"Item 18\" specified when the basis of accounting is neither US GAAP nor IFRS."
       }
      }
     },
     "auth_ref": [
      "r668"
     ]
    },
    "us-gaap_PaymentsToAcquireOtherProductiveAssets": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PaymentsToAcquireOtherProductiveAssets",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Purchase of intangible assets",
        "documentation": "Amount of cash outflow for the purchase of or improvements to tangible or intangible assets, used to produce goods or deliver services, classified as other."
       }
      }
     },
     "auth_ref": [
      "r101"
     ]
    },
    "us-gaap_PaymentsToAcquirePropertyPlantAndEquipment": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PaymentsToAcquirePropertyPlantAndEquipment",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Purchase of property and equipment",
        "label": "Payments to Acquire Property, Plant, and Equipment",
        "documentation": "The cash outflow associated with the acquisition of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale; includes cash outflows to pay for construction of self-constructed assets."
       }
      }
     },
     "auth_ref": [
      "r101"
     ]
    },
    "us-gaap_PaymentsToFundLongtermLoansToRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PaymentsToFundLongtermLoansToRelatedParties",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": -1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Advances of loans receivable - related party",
        "label": "Payments to Fund Long-Term Loans to Related Parties",
        "documentation": "The cash outflow associated with extending a long-term loan to a related party. Alternate caption: Payments for Advances to Affiliates."
       }
      }
     },
     "auth_ref": [
      "r689",
      "r741"
     ]
    },
    "dei_PreCommencementIssuerTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreCommencementIssuerTenderOffer",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Issuer Tender Offer",
        "documentation": "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."
       }
      }
     },
     "auth_ref": [
      "r662"
     ]
    },
    "dei_PreCommencementTenderOffer": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "PreCommencementTenderOffer",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pre-commencement Tender Offer",
        "documentation": "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."
       }
      }
     },
     "auth_ref": [
      "r664"
     ]
    },
    "us-gaap_PreferredClassAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredClassAMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Class A [Member]",
        "documentation": "Outstanding nonredeemable preferred class A stock or outstanding convertible preferred class A stock. Classified within stockholders' equity if nonredeemable or redeemable solely at the option of the issuer. Classified within temporary equity if redemption is outside the control of the issuer."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PreferredClassDMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "PreferredClassDMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Class D [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock [Member]",
        "documentation": "Preferred shares may provide a preferential dividend to the dividend on common stock and may take precedence over common stock in the event of a liquidation. Preferred shares typically represent an ownership interest in the company."
       }
      }
     },
     "auth_ref": [
      "r644",
      "r645",
      "r648",
      "r649",
      "r650",
      "r651",
      "r785",
      "r789"
     ]
    },
    "us-gaap_PreferredStockParOrStatedValuePerShare": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockParOrStatedValuePerShare",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock, Par or Stated Value Per Share",
        "documentation": "Face amount or stated value per share of preferred stock nonredeemable or redeemable solely at the option of the issuer."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r357"
     ]
    },
    "us-gaap_PreferredStockParticipationRights": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockParticipationRights",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock, Participation Rights",
        "documentation": "Describe the contractual rights of preferred stockholders to receive dividends or returns from the entity's profits, cash flows, or returns on investments."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PreferredStockRedemptionTerms": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockRedemptionTerms",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock, Redemption Terms",
        "documentation": "The redemption terms of preferred stock of an entity that has priority over common stock in the distribution of dividends and in the event of liquidation of the entity. The redemption features of this capital stock are solely within the control of the issuer."
       }
      }
     },
     "auth_ref": [
      "r40",
      "r41"
     ]
    },
    "us-gaap_PreferredStockSharesAuthorized": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockSharesAuthorized",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock, Shares Authorized",
        "documentation": "The maximum number of nonredeemable preferred shares (or preferred stock redeemable solely at the option of the issuer) permitted to be issued by an entity's charter and bylaws."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r531"
     ]
    },
    "us-gaap_PreferredStockSharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockSharesIssued",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock, Shares Issued",
        "documentation": "Number of shares issued for nonredeemable preferred shares and preferred shares redeemable solely at option of issuer. Includes, but is not limited to, preferred shares issued, repurchased, and held as treasury shares. Excludes preferred shares classified as debt."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r357"
     ]
    },
    "us-gaap_PreferredStockSharesOutstanding": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockSharesOutstanding",
     "presentation": [
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock, Shares Outstanding",
        "documentation": "Aggregate share number for all nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer) held by stockholders. Does not include preferred shares that have been repurchased."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r531",
      "r549",
      "r789",
      "r790"
     ]
    },
    "us-gaap_PreferredStockValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockValue",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock, Value, Issued",
        "documentation": "Aggregate par or stated value of issued nonredeemable preferred stock (or preferred stock redeemable solely at the option of the issuer). This item includes treasury stock repurchased by the entity. Note: elements for number of nonredeemable preferred shares, par value and other disclosure concepts are in another section within stockholders' equity."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r455",
      "r639"
     ]
    },
    "us-gaap_PreferredStockVotingRights": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PreferredStockVotingRights",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Preferred Stock, Voting Rights",
        "documentation": "Description of voting rights of nonredeemable preferred stock. Includes eligibility to vote and votes per share owned. Include also, if any, unusual voting rights."
       }
      }
     },
     "auth_ref": [
      "r41",
      "r85"
     ]
    },
    "us-gaap_PrepaidExpenseAndOtherAssetsCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PrepaidExpenseAndOtherAssetsCurrent",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepaid expenses and other current assets",
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits in future periods, and amount of other assets that are expected to be realized or consumed within one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r685"
     ]
    },
    "us-gaap_PrepaidExpenseCurrent": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PrepaidExpenseCurrent",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_AssetsCurrent",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Prepaid and other current assets",
        "documentation": "Amount of asset related to consideration paid in advance for costs that provide economic benefits within a future period of one year or the normal operating cycle, if longer."
       }
      }
     },
     "auth_ref": [
      "r181",
      "r282",
      "r283",
      "r604"
     ]
    },
    "IQST_ProFormaAcquisitionsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ProFormaAcquisitionsMember",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Pro Forma Acquisitions [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProceedsFromIssuanceOfMediumTermNotes": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ProceedsFromIssuanceOfMediumTermNotes",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 7.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceeds from convertible notes",
        "documentation": "The cash inflow from a debt funding received on a regular basis with maturities ranging from 5-10 years."
       }
      }
     },
     "auth_ref": [
      "r21"
     ]
    },
    "us-gaap_ProceedsFromIssuanceOfOtherLongTermDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ProceedsFromIssuanceOfOtherLongTermDebt",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceeds from issuance of common stock payable",
        "documentation": "Amount of cash inflow from issuance of long-term debt classified as other."
       }
      }
     },
     "auth_ref": [
      "r21"
     ]
    },
    "IQST_ProceedsFromIssuanceOfUnissuedCommonStock": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ProceedsFromIssuanceOfUnissuedCommonStock",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:ProceedsFromIssuanceOfUnissuedCommonStock]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProceedsFromIssuanceOrSaleOfEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ProceedsFromIssuanceOrSaleOfEquity",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 8.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceeds from common stock purchase option",
        "documentation": "The cash inflow from the issuance of common stock, preferred stock, treasury stock, stock options, and other types of equity."
       }
      }
     },
     "auth_ref": [
      "r4",
      "r494"
     ]
    },
    "us-gaap_ProceedsFromOtherDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ProceedsFromOtherDebt",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceeds from loans payable",
        "documentation": "Amount of cash inflow from debt classified as other."
       }
      }
     },
     "auth_ref": [
      "r21"
     ]
    },
    "us-gaap_ProceedsFromPaymentsForLongTermLoansForRelatedParties": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ProceedsFromPaymentsForLongTermLoansForRelatedParties",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInInvestingActivities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Collection of amounts due from related parties",
        "documentation": "The cash inflow or outflow associated with long-term loans for related parties where one party can exercise control or significant influence over another party, including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from (Payments for) Advances to Affiliates."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ProceedsFromUnsecuredNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ProceedsFromUnsecuredNotesPayable",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceeds from Unsecured Notes Payable",
        "documentation": "The cash inflow from borrowings supported by a written promise to pay an obligation that is uncollateralized (where debt is not backed by the pledge of collateral)."
       }
      }
     },
     "auth_ref": [
      "r21"
     ]
    },
    "us-gaap_ProceedsFromWarrantExercises": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ProceedsFromWarrantExercises",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": 1.0,
       "order": 5.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Proceeds from exercise of warrants",
        "documentation": "The cash inflow associated with the amount received from holders exercising their stock warrants."
       }
      }
     },
     "auth_ref": [
      "r690"
     ]
    },
    "IQST_PromissoryNoteFiveMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "PromissoryNoteFiveMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Five [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteFourMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "PromissoryNoteFourMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Four [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "PromissoryNoteOneMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note One [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteQXTELMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "PromissoryNoteQXTELMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Q X T E L [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteThreeMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "PromissoryNoteThreeMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Three [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_PromissoryNoteTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "PromissoryNoteTwoMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Promissory Note Two [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PropertyPlantAndEquipmentAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_PropertyPlantAndEquipmentByTypeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PropertyPlantAndEquipmentByTypeAxis",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Long-Lived Tangible Asset [Axis]",
        "documentation": "Information by type of long-lived, physical assets used to produce goods and services and not intended for resale."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r433"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PropertyPlantAndEquipmentDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note5PropertyAndEquipment"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 5 \u2013 PROPERTY AND EQUIPMENT",
        "documentation": "The entire disclosure for long-lived, physical asset used in normal conduct of business and not intended for resale. Includes, but is not limited to, work of art, historical treasure, and similar asset classified as collections."
       }
      }
     },
     "auth_ref": [
      "r111",
      "r154",
      "r157",
      "r158"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentGross": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PropertyPlantAndEquipmentGross",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Total property and equipment",
        "documentation": "Amount before accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures."
       }
      }
     },
     "auth_ref": [
      "r112",
      "r168",
      "r462"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PropertyPlantAndEquipmentLineItems",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": [
      "r433"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentNet": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PropertyPlantAndEquipmentNet",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_Assets",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property and equipment, net",
        "documentation": "Amount after accumulated depreciation, depletion and amortization of physical assets used in the normal conduct of business to produce goods and services and not intended for resale. Examples include, but are not limited to, land, buildings, machinery and equipment, office equipment, and furniture and fixtures."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r433",
      "r453",
      "r462",
      "r639"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PropertyPlantAndEquipmentTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note5PropertyAndEquipmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment",
        "documentation": "Tabular disclosure of physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation."
       }
      }
     },
     "auth_ref": [
      "r9"
     ]
    },
    "us-gaap_PropertyPlantAndEquipmentTypeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "PropertyPlantAndEquipmentTypeDomain",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Listing of long-lived, physical assets that are used in the normal conduct of business to produce goods and services and not intended for resale. Examples include land, buildings, machinery and equipment, and other types of furniture and equipment including, but not limited to, office equipment, furniture and fixtures, and computer equipment and software."
       }
      }
     },
     "auth_ref": [
      "r112",
      "r433"
     ]
    },
    "us-gaap_ProvisionForDoubtfulAccounts": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ProvisionForDoubtfulAccounts",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 3.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Bad debt expense",
        "documentation": "Amount of expense (reversal of expense) for expected credit loss on accounts receivable."
       }
      }
     },
     "auth_ref": [
      "r197",
      "r281"
     ]
    },
    "IQST_QXTELMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "QXTELMember",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Q X T E L [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_Reclassifications": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "Reclassifications",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Reclassification",
        "documentation": "The entire disclosure for classifying current financial statements, which may be different from classifications in the prior year's financial statements. Disclose any material changes in classification including an explanation of the reason for the change and the areas impacted."
       }
      }
     },
     "auth_ref": [
      "r68"
     ]
    },
    "us-gaap_RelatedPartyTransactionsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RelatedPartyTransactionsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Related Party Transactions [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RelatedPartyTransactionsDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RelatedPartyTransactionsDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note9-RelatedPartyTransactions"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 9 - RELATED PARTY TRANSACTIONS",
        "documentation": "The entire disclosure for related party transactions. Examples of related party transactions include transactions between (a) a parent company and its subsidiary; (b) subsidiaries of a common parent; (c) and entity and its principal owners; and (d) affiliates."
       }
      }
     },
     "auth_ref": [
      "r435",
      "r436",
      "r437",
      "r438",
      "r439",
      "r499",
      "r500",
      "r501",
      "r555",
      "r556",
      "r557",
      "r576",
      "r578"
     ]
    },
    "us-gaap_RepaymentsOfConvertibleDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RepaymentsOfConvertibleDebt",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 9.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Repayment of convertible notes",
        "documentation": "The cash outflow from the repayment of a long-term debt instrument which can be exchanged for a specified amount of another security, typically the entity's common stock, at the option of the issuer or the holder."
       }
      }
     },
     "auth_ref": [
      "r102"
     ]
    },
    "us-gaap_RepaymentsOfNotesPayable": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RepaymentsOfNotesPayable",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Repayments of Notes Payable",
        "documentation": "The cash outflow for a borrowing supported by a written promise to pay an obligation."
       }
      }
     },
     "auth_ref": [
      "r102"
     ]
    },
    "us-gaap_RepaymentsOfOtherDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RepaymentsOfOtherDebt",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "negatedLabel": "Repayments of loans payable",
        "label": "Repayments of Other Debt",
        "documentation": "Amount of cash outflow for the payment of debt classified as other."
       }
      }
     },
     "auth_ref": [
      "r102"
     ]
    },
    "us-gaap_RepaymentsOfRelatedPartyDebt": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RepaymentsOfRelatedPartyDebt",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInFinancingActivities",
       "weight": -1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Repayment of loans payable - related parties",
        "documentation": "The cash outflow for the payment of a long-term borrowing made from a related party where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Payments for Advances from Affiliates."
       }
      }
     },
     "auth_ref": [
      "r102"
     ]
    },
    "IQST_ResolutionOfDerivativeLiabilitiesShares": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ResolutionOfDerivativeLiabilitiesShares",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:ResolutionOfDerivativeLiabilitiesShares]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ResolutionOfDerivativeLiabilitiesValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ResolutionOfDerivativeLiabilitiesValue",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note13-Warrants-FairValueMeasurementsUsingSignificantObservableInputsDetails",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Resolution of derivative liabilities upon exercise of warrant",
        "verboseLabel": "Resolution of derivative liabilities",
        "terseLabel": "[custom:ResolutionOfDerivativeLiabilitiesValue]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_RetainedEarningsAccumulatedDeficit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RetainedEarningsAccumulatedDeficit",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
       "weight": 1.0,
       "order": 4.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Accumulated deficit",
        "documentation": "Amount of accumulated undistributed earnings (deficit)."
       }
      }
     },
     "auth_ref": [
      "r88",
      "r119",
      "r458",
      "r489",
      "r491",
      "r498",
      "r532",
      "r639"
     ]
    },
    "us-gaap_RetainedEarningsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RetainedEarningsMember",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Retained Earnings [Member]",
        "documentation": "Accumulated undistributed earnings (deficit)."
       }
      }
     },
     "auth_ref": [
      "r161",
      "r211",
      "r212",
      "r213",
      "r215",
      "r220",
      "r222",
      "r224",
      "r279",
      "r280",
      "r300",
      "r383",
      "r384",
      "r386",
      "r387",
      "r388",
      "r390",
      "r393",
      "r394",
      "r399",
      "r401",
      "r402",
      "r404",
      "r406",
      "r430",
      "r432",
      "r486",
      "r488",
      "r503",
      "r789"
     ]
    },
    "us-gaap_RevenueRecognitionPolicyTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "RevenueRecognitionPolicyTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenue Recognition",
        "documentation": "Disclosure of accounting policy for revenue. Includes revenue from contract with customer and from other sources."
       }
      }
     },
     "auth_ref": [
      "r553",
      "r601",
      "r607"
     ]
    },
    "us-gaap_Revenues": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "Revenues",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/StatementsOfOperations": {
       "parentTag": "us-gaap_GrossProfit",
       "weight": 1.0,
       "order": 1.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Revenues",
        "documentation": "Amount of revenue recognized from goods sold, services rendered, insurance premiums, or other activities that constitute an earning process. Includes, but is not limited to, investment and interest income before deduction of interest expense when recognized as a component of revenue, and sales and trading gain (loss)."
       }
      }
     },
     "auth_ref": [
      "r146",
      "r147",
      "r192",
      "r209",
      "r238",
      "r247",
      "r248",
      "r263",
      "r269",
      "r272",
      "r274",
      "r275",
      "r278",
      "r317",
      "r318",
      "r319",
      "r320",
      "r321",
      "r322",
      "r323",
      "r324",
      "r325",
      "r417",
      "r452",
      "r615",
      "r718"
     ]
    },
    "us-gaap_ScheduleOfBusinessAcquisitionsByAcquisitionTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfBusinessAcquisitionsByAcquisitionTable",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelAssetsAndLiabilitiesAcquiredDetails",
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails",
      "http://iqstel.com/role/Note11-Acquisitions-UnauditedProFormaResultsOfOperationsQxtelDetails",
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Business Acquisitions, by Acquisition [Table]",
        "documentation": "Disclosure of information about business combination. Includes, but is not limited to, recognized asset and liability."
       }
      }
     },
     "auth_ref": [
      "r47",
      "r49",
      "r392"
     ]
    },
    "us-gaap_ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired",
        "documentation": "Tabular disclosure of finite-lived intangible assets acquired as part of a business combination or through an asset purchase, by major class and in total, including the value of the asset acquired, any significant residual value (the expected value of the asset at the end of its useful life) and the weighted-average amortization period."
       }
      }
     },
     "auth_ref": [
      "r37"
     ]
    },
    "IQST_ScheduleOfLoansPayableTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ScheduleOfLoansPayableTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ScheduleOfLoansPayableToRelatedPartiesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ScheduleOfLoansPayableToRelatedPartiesTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note6LoansPayableTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ScheduleOfPropertyPlantAndEquipmentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfPropertyPlantAndEquipmentTable",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Property, Plant and Equipment [Table]",
        "documentation": "Disclosure of information about physical assets used in the normal conduct of business and not intended for resale. Includes, but is not limited to, balances by class of assets, depreciation and depletion expense and method used, including composite depreciation, and accumulated deprecation."
       }
      }
     },
     "auth_ref": [
      "r9",
      "r433"
     ]
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTable",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Schedule of Segment Reporting Information, by Segment [Table]",
        "documentation": "Disclosure of information about profit (loss) and total assets by reportable segment."
       }
      }
     },
     "auth_ref": [
      "r34",
      "r35",
      "r36"
     ]
    },
    "us-gaap_ScheduleOfSegmentReportingInformationBySegmentTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfSegmentReportingInformationBySegmentTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note12-SegmentTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment",
        "documentation": "Tabular disclosure of the profit or loss and total assets for each reportable segment. An entity discloses certain information on each reportable segment if the amounts (a) are included in the measure of segment profit or loss reviewed by the chief operating decision maker or (b) are otherwise regularly provided to the chief operating decision maker, even if not included in that measure of segment profit or loss."
       }
      }
     },
     "auth_ref": [
      "r34",
      "r35",
      "r36"
     ]
    },
    "us-gaap_ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeTable",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Payment Arrangement, Option, Exercise Price Range [Table]",
        "documentation": "Disclosure of information about share-based payment arrangement by range of exercise prices."
       }
      }
     },
     "auth_ref": [
      "r43"
     ]
    },
    "us-gaap_ScheduleOfShortTermDebtTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfShortTermDebtTable",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt [Table]",
        "documentation": "Disclosure of information about short-term debt arrangement. Includes, but is not limited to, description of arrangement, lender, repayment term, weighted-average interest rate, borrowed amount, and description and amount of refinancing of short-term obligation when obligation is excluded from current liability."
       }
      }
     },
     "auth_ref": [
      "r72"
     ]
    },
    "us-gaap_ScheduleOfShortTermDebtTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfShortTermDebtTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes",
        "label": "Schedule of Short-Term Debt [Table Text Block]",
        "documentation": "Tabular disclosure of short-term debt arrangements (having initial terms of repayment within one year or the normal operating cycle, if longer) including: (1) description of the short-term debt arrangement; (2) identification of the lender or type of lender; (3) repayment terms; (4) weighted average interest rate; (5) carrying amount of funds borrowed under the specified short-term debt arrangement as of the balance sheet date; (6) description of the refinancing of a short-term obligation when that obligation is excluded from current liabilities in the balance sheet; and (7) amount of a short-term obligation that has been excluded from current liabilities in the balance sheet because of a refinancing of the obligation."
       }
      }
     },
     "auth_ref": [
      "r72"
     ]
    },
    "us-gaap_ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsTables"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 13 - WARRANTS - Schedule of Warrant Summary",
        "documentation": "Tabular disclosure of warrants or rights issued. Warrants and rights outstanding are derivative securities that give the holder the right to purchase securities (usually equity) from the issuer at a specific price within a certain time frame. Warrants are often included in a new debt issue to entice investors by a higher return potential. The main difference between warrants and call options is that warrants are issued and guaranteed by the company, whereas options are exchange instruments and are not issued by the company. Also, the lifetime of a warrant is often measured in years, while the lifetime of a typical option is measured in months. Disclose the title of issue of securities called for by warrants and rights outstanding, the aggregate amount of securities called for by warrants and rights outstanding, the date from which the warrants or rights are exercisable, and the price at which the warrant or right is exercisable."
       }
      }
     },
     "auth_ref": [
      "r42"
     ]
    },
    "dei_Security12bTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Security12bTitle",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(b) Security",
        "documentation": "Title of a 12(b) registered security."
       }
      }
     },
     "auth_ref": [
      "r656"
     ]
    },
    "dei_Security12gTitle": {
     "xbrltype": "securityTitleItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "Security12gTitle",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Title of 12(g) Security",
        "documentation": "Title of a 12(g) registered security."
       }
      }
     },
     "auth_ref": [
      "r660"
     ]
    },
    "us-gaap_SecurityDeposit": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SecurityDeposit",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails": {
       "parentTag": "us-gaap_PrepaidExpenseAndOtherAssetsCurrent",
       "weight": 1.0,
       "order": 6.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/Note4-PrepaidAndOtherCurrentAssets-ScheduleOfPrepaidAndOtherCurrentAssetsDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security deposit",
        "documentation": "The amount of an asset, typically cash, provided to a counterparty to provide certain assurance of performance by the entity pursuant to the terms of a written or oral agreement, such as a lease."
       }
      }
     },
     "auth_ref": [
      "r679"
     ]
    },
    "dei_SecurityExchangeName": {
     "xbrltype": "edgarExchangeCodeItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SecurityExchangeName",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Exchange Name",
        "documentation": "Name of the Exchange on which a security is registered."
       }
      }
     },
     "auth_ref": [
      "r659"
     ]
    },
    "dei_SecurityReportingObligation": {
     "xbrltype": "securityReportingObligationItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SecurityReportingObligation",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Security Reporting Obligation",
        "documentation": "15(d), indicating whether the security has a reporting obligation under that section of the Exchange Act."
       }
      }
     },
     "auth_ref": [
      "r665"
     ]
    },
    "us-gaap_SegmentDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SegmentDomain",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Components of an entity that engage in business activities from which they may earn revenue and incur expenses, including transactions with other components of the same entity."
       }
      }
     },
     "auth_ref": [
      "r146",
      "r147",
      "r148",
      "r149",
      "r238",
      "r243",
      "r246",
      "r247",
      "r248",
      "r249",
      "r250",
      "r251",
      "r252",
      "r253",
      "r254",
      "r255",
      "r257",
      "r258",
      "r260",
      "r261",
      "r262",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r269",
      "r270",
      "r271",
      "r275",
      "r285",
      "r286",
      "r287",
      "r288",
      "r289",
      "r290",
      "r291",
      "r292",
      "r293",
      "r299",
      "r307",
      "r308",
      "r472",
      "r473",
      "r474",
      "r475",
      "r476",
      "r477",
      "r478",
      "r479",
      "r480",
      "r481",
      "r482",
      "r612",
      "r615",
      "r616",
      "r621",
      "r642",
      "r756",
      "r757",
      "r758",
      "r759",
      "r760",
      "r761",
      "r762",
      "r763",
      "r764",
      "r765",
      "r766",
      "r767",
      "r768",
      "r769",
      "r770",
      "r771",
      "r772",
      "r773",
      "r774",
      "r775",
      "r776",
      "r777",
      "r778",
      "r779",
      "r780",
      "r781",
      "r782",
      "r783",
      "r784"
     ]
    },
    "us-gaap_SegmentReportingAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SegmentReportingAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Segment Reporting [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SegmentReportingDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SegmentReportingDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 12 - SEGMENT",
        "documentation": "The entire disclosure for reporting segments including data and tables. Reportable segments include those that meet any of the following quantitative thresholds a) it's reported revenue, including sales to external customers and intersegment sales or transfers is 10 percent or more of the combined revenue, internal and external, of all operating segments b) the absolute amount of its reported profit or loss is 10 percent or more of the greater, in absolute amount of 1) the combined reported profit of all operating segments that did not report a loss or 2) the combined reported loss of all operating segments that did report a loss c) its assets are 10 percent or more of the combined assets of all operating segments."
       }
      }
     },
     "auth_ref": [
      "r149",
      "r238",
      "r242",
      "r243",
      "r244",
      "r245",
      "r246",
      "r259",
      "r261",
      "r262",
      "r267",
      "r268",
      "r269",
      "r270",
      "r271",
      "r272",
      "r273",
      "r275",
      "r611",
      "r613",
      "r614",
      "r615",
      "r617",
      "r618",
      "r619"
     ]
    },
    "us-gaap_SegmentReportingInformationLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SegmentReportingInformationLineItems",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Segment Reporting Information [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_September16ThirdPartyLoanFourPaymentsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "September16ThirdPartyLoanFourPaymentsMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "September 16 Third Party Loan Four Payments [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_September16ThirdPartyLoanMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "September16ThirdPartyLoanMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "September 16 Third Party Loan [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_September16ThirdPartyLoanOnePaymentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "September16ThirdPartyLoanOnePaymentMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "September 16 Third Party Loan One Payment [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SeriesAPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SeriesAPreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series A Preferred Stock [Member]",
        "documentation": "Series A preferred stock."
       }
      }
     },
     "auth_ref": [
      "r680",
      "r681",
      "r722"
     ]
    },
    "IQST_SeriesBPreferredStockIssuedAsDividend": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "SeriesBPreferredStockIssuedAsDividend",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "verboseLabel": "Series B Preferred stock issued as dividend",
        "label": "SeriesBPreferredStockIssuedAsDividend"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SeriesBPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SeriesBPreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series B Preferred Stock [Member]",
        "documentation": "Series B preferred stock."
       }
      }
     },
     "auth_ref": [
      "r680",
      "r681",
      "r722"
     ]
    },
    "us-gaap_SeriesCPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SeriesCPreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series C Preferred Stock [Member]",
        "documentation": "Series C preferred stock."
       }
      }
     },
     "auth_ref": [
      "r680",
      "r681",
      "r722"
     ]
    },
    "us-gaap_SeriesDPreferredStockMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SeriesDPreferredStockMember",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series D Preferred Stock [Member]",
        "documentation": "Series D preferred stock."
       }
      }
     },
     "auth_ref": [
      "r680",
      "r681",
      "r722"
     ]
    },
    "IQST_SettlementOfNotePayableMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "SettlementOfNotePayableMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Settlement Of Note Payable [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensation",
     "crdr": "debit",
     "calculation": {
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows": {
       "parentTag": "us-gaap_NetCashProvidedByUsedInOperatingActivities",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock based compensation",
        "documentation": "Amount of noncash expense for share-based payment arrangement."
       }
      }
     },
     "auth_ref": [
      "r7"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Outstanding, Weighted Average Remaining Contractual Terms",
        "documentation": "Weighted average remaining contractual term for equity-based awards excluding options, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents the reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r123"
     ]
    },
    "IQST_ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited": {
     "xbrltype": "durationItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Volatility Rate, Maximum",
        "documentation": "The estimated measure of the maximum percentage by which a share price is expected to fluctuate during a period. Volatility also may be defined as a probability-weighted measure of the dispersion of returns about the mean. The volatility of a share price is the standard deviation of the continuously compounded rates of return on the share over a specified period. That is the same as the standard deviation of the differences in the natural logarithms of the stock prices plus dividends, if any, over the period."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Maximum",
        "documentation": "The maximum risk-free interest rate assumption that is used in valuing an option on its own shares."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Risk Free Interest Rate, Minimum",
        "documentation": "The minimum risk-free interest rate assumption that is used in valuing an option on its own shares."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Exercised",
        "documentation": "Number of non-option equity instruments exercised by participants."
       }
      }
     },
     "auth_ref": [
      "r15"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Forfeitures",
        "documentation": "Number of shares under non-option equity instrument agreements that were cancelled as a result of occurrence of a terminating event."
       }
      }
     },
     "auth_ref": [
      "r122"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails",
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Granted",
        "documentation": "Net number of non-option equity instruments granted to participants."
       }
      }
     },
     "auth_ref": [
      "r14"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Non-Option Equity Instruments, Outstanding, Number",
        "documentation": "Number of equity instruments other than options outstanding, including both vested and non-vested instruments."
       }
      }
     },
     "auth_ref": [
      "r120",
      "r121"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Exercisable, Weighted Average Exercise Price",
        "documentation": "The weighted-average price as of the balance sheet date at which grantees can acquire the shares reserved for issuance on vested portions of options outstanding and currently exercisable under the stock option plan."
       }
      }
     },
     "auth_ref": [
      "r372"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Forfeitures and Expirations in Period, Weighted Average Intrinsic Value",
        "documentation": "The combined weighted average of the accumulated differences between the fair values on underlying shares and exercises prices to acquire such shares as of the grant date on options that were either forfeited or lapsed."
       }
      }
     },
     "auth_ref": [
      "r44"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Grants in Period, Weighted Average Grant Date Fair Value",
        "documentation": "The weighted average grant-date fair value of options granted during the reporting period as calculated by applying the disclosed option pricing methodology."
       }
      }
     },
     "auth_ref": [
      "r374"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Options, Outstanding, Intrinsic Value",
        "documentation": "Amount by which the current fair value of the underlying stock exceeds the exercise price of options outstanding."
       }
      }
     },
     "auth_ref": [
      "r43"
     ]
    },
    "us-gaap_ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice": {
     "xbrltype": "perShareItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangements by Share-Based Payment Award, Options, Exercises in Period, Weighted Average Exercise Price",
        "documentation": "Weighted average price at which option holders acquired shares when converting their stock options into shares."
       }
      }
     },
     "auth_ref": [
      "r373"
     ]
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Exercise Price Range [Axis]",
        "documentation": "Information by range of option prices pertaining to options granted."
       }
      }
     },
     "auth_ref": [
      "r45"
     ]
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeDomain",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "documentation": "Supplementary information on outstanding and exercisable share awards as of the balance sheet date which stratifies outstanding options by ranges of exercise prices."
       }
      }
     },
     "auth_ref": [
      "r46"
     ]
    },
    "us-gaap_ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansExercisePriceRangeLineItems",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Payment Arrangement, Option, Exercise Price Range [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding",
     "crdr": "debit",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Equity Instruments Other than Options, Aggregate Intrinsic Value, Outstanding",
        "documentation": "Intrinsic value of outstanding award under share-based payment arrangement. Excludes share and unit options."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfFairValueMeasurementOfLiabilitiesDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Share-Based Compensation Arrangement by Share-Based Payment Award, Fair Value Assumptions, Expected Term",
        "documentation": "Expected term of award under share-based payment arrangement, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r375"
     ]
    },
    "us-gaap_SharesIssued": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SharesIssued",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "periodStartLabel": "Shares, Issued",
        "periodEndLabel": "Shares, Issued",
        "label": "Shares, Issued",
        "documentation": "Number of shares of stock issued as of the balance sheet date, including shares that had been issued and were previously outstanding but which are now held in the treasury."
       }
      }
     },
     "auth_ref": [
      "r12"
     ]
    },
    "us-gaap_ShortTermDebtLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "ShortTermDebtLineItems",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableToRelatedPartiesDetails",
      "http://iqstel.com/role/Note6LoansPayableDetailsNarrative",
      "http://iqstel.com/role/Note7-ConvErtibleNotes-ScheduleOfConvertibleNotesDetails",
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Short-Term Debt [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SignificantAccountingPoliciesTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SignificantAccountingPoliciesTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES",
        "documentation": "The entire disclosure for all significant accounting policies of the reporting entity."
       }
      }
     },
     "auth_ref": [
      "r107",
      "r206"
     ]
    },
    "us-gaap_SoftwareDevelopmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SoftwareDevelopmentMember",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Software Development [Member]",
        "documentation": "Internally developed software for sale, licensing or long-term internal use."
       }
      }
     },
     "auth_ref": []
    },
    "dei_SolicitingMaterial": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "SolicitingMaterial",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Soliciting Material",
        "documentation": "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."
       }
      }
     },
     "auth_ref": [
      "r663"
     ]
    },
    "us-gaap_StatementBusinessSegmentsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementBusinessSegmentsAxis",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Segments [Axis]",
        "documentation": "Information by business segments."
       }
      }
     },
     "auth_ref": [
      "r146",
      "r147",
      "r148",
      "r149",
      "r163",
      "r238",
      "r243",
      "r246",
      "r247",
      "r248",
      "r249",
      "r250",
      "r251",
      "r252",
      "r253",
      "r254",
      "r255",
      "r257",
      "r258",
      "r260",
      "r261",
      "r262",
      "r263",
      "r264",
      "r265",
      "r266",
      "r267",
      "r269",
      "r270",
      "r271",
      "r275",
      "r285",
      "r286",
      "r287",
      "r288",
      "r289",
      "r290",
      "r291",
      "r292",
      "r293",
      "r299",
      "r301",
      "r307",
      "r308",
      "r472",
      "r473",
      "r474",
      "r475",
      "r476",
      "r477",
      "r478",
      "r479",
      "r480",
      "r481",
      "r482",
      "r612",
      "r615",
      "r616",
      "r621",
      "r642",
      "r756",
      "r757",
      "r758",
      "r759",
      "r760",
      "r761",
      "r762",
      "r763",
      "r764",
      "r765",
      "r766",
      "r767",
      "r768",
      "r769",
      "r770",
      "r771",
      "r772",
      "r773",
      "r774",
      "r775",
      "r776",
      "r777",
      "r778",
      "r779",
      "r780",
      "r781",
      "r782",
      "r783",
      "r784"
     ]
    },
    "us-gaap_StatementClassOfStockAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementClassOfStockAxis",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Class of Stock [Axis]",
        "documentation": "Information by the different classes of stock of the entity."
       }
      }
     },
     "auth_ref": [
      "r160",
      "r176",
      "r177",
      "r178",
      "r209",
      "r228",
      "r229",
      "r233",
      "r235",
      "r240",
      "r241",
      "r278",
      "r317",
      "r319",
      "r320",
      "r321",
      "r324",
      "r325",
      "r357",
      "r358",
      "r360",
      "r363",
      "r369",
      "r417",
      "r494",
      "r495",
      "r496",
      "r497",
      "r503",
      "r504",
      "r505",
      "r506",
      "r507",
      "r508",
      "r509",
      "r510",
      "r511",
      "r512",
      "r513",
      "r514",
      "r531",
      "r552",
      "r572",
      "r591",
      "r592",
      "r593",
      "r594",
      "r595",
      "r675",
      "r693",
      "r700"
     ]
    },
    "us-gaap_StatementEquityComponentsAxis": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementEquityComponentsAxis",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Equity Components [Axis]",
        "documentation": "Information by component of equity."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r86",
      "r89",
      "r90",
      "r161",
      "r189",
      "r190",
      "r191",
      "r211",
      "r212",
      "r213",
      "r215",
      "r220",
      "r222",
      "r224",
      "r239",
      "r279",
      "r280",
      "r300",
      "r370",
      "r383",
      "r384",
      "r386",
      "r387",
      "r388",
      "r390",
      "r393",
      "r394",
      "r399",
      "r400",
      "r401",
      "r402",
      "r403",
      "r404",
      "r406",
      "r420",
      "r421",
      "r422",
      "r423",
      "r424",
      "r425",
      "r430",
      "r432",
      "r434",
      "r466",
      "r486",
      "r487",
      "r488",
      "r503",
      "r572"
     ]
    },
    "us-gaap_StatementLineItems": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementLineItems",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Line Items]",
        "documentation": "Line items represent financial concepts included in a table. These concepts are used to disclose reportable information associated with domain members defined in one or many axes to the table."
       }
      }
     },
     "auth_ref": [
      "r211",
      "r212",
      "r213",
      "r239",
      "r432",
      "r443",
      "r493",
      "r514",
      "r524",
      "r525",
      "r526",
      "r527",
      "r528",
      "r529",
      "r531",
      "r534",
      "r535",
      "r536",
      "r537",
      "r538",
      "r539",
      "r540",
      "r541",
      "r542",
      "r544",
      "r545",
      "r546",
      "r547",
      "r548",
      "r550",
      "r553",
      "r554",
      "r558",
      "r559",
      "r560",
      "r561",
      "r562",
      "r563",
      "r564",
      "r565",
      "r566",
      "r567",
      "r568",
      "r569",
      "r572",
      "r647"
     ]
    },
    "us-gaap_StatementOfCashFlowsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementOfCashFlowsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement of Cash Flows [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StatementOfFinancialPositionAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementOfFinancialPositionAbstract",
     "auth_ref": []
    },
    "us-gaap_StatementOfStockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementOfStockholdersEquityAbstract",
     "auth_ref": []
    },
    "us-gaap_StatementTable": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StatementTable",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/BalanceSheetsParenthetical",
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Statement [Table]",
        "documentation": "Disclosure of information about statement of comprehensive income, income, other comprehensive income, financial position, cash flows, and shareholders' equity."
       }
      }
     },
     "auth_ref": [
      "r211",
      "r212",
      "r213",
      "r239",
      "r276",
      "r432",
      "r443",
      "r493",
      "r514",
      "r524",
      "r525",
      "r526",
      "r527",
      "r528",
      "r529",
      "r531",
      "r534",
      "r535",
      "r536",
      "r537",
      "r538",
      "r539",
      "r540",
      "r541",
      "r542",
      "r544",
      "r545",
      "r546",
      "r547",
      "r548",
      "r550",
      "r553",
      "r554",
      "r558",
      "r559",
      "r560",
      "r561",
      "r562",
      "r563",
      "r564",
      "r565",
      "r566",
      "r567",
      "r568",
      "r569",
      "r572",
      "r647"
     ]
    },
    "IQST_StockIssuanceForSettlementOfDebtOneMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "StockIssuanceForSettlementOfDebtOneMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issuance For Settlement Of Debt One [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_StockIssuanceForSettlementOfDebtTwoMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "StockIssuanceForSettlementOfDebtTwoMember",
     "presentation": [
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issuance For Settlement Of Debt Two [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesAcquisitions": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodSharesAcquisitions",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issued During Period, Shares, Acquisitions",
        "documentation": "Number of shares of stock issued during the period pursuant to acquisitions."
       }
      }
     },
     "auth_ref": [
      "r85",
      "r86",
      "r119"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issued During Period, Shares, Conversion of Convertible Securities",
        "documentation": "Number of shares issued during the period as a result of the conversion of convertible securities."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r41",
      "r86",
      "r89",
      "r119",
      "r343"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesConversionOfUnits": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodSharesConversionOfUnits",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issued During Period, Shares, Conversion of Units",
        "documentation": "The number of shares issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit)."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r41",
      "r85",
      "r86",
      "r119"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesNewIssues": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodSharesNewIssues",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issued During Period, Shares, New Issues",
        "documentation": "Number of new stock issued during the period."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r85",
      "r86",
      "r119",
      "r494",
      "r572",
      "r592"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodSharesOther": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodSharesOther",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note6-LoansPayable-ScheduleOfLoansPayableDetails",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Issued During Period, Shares, Other",
        "verboseLabel": "Common stock issued for conversion of debt",
        "documentation": "Number of shares of stock issued attributable to transactions classified as other."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodSharesShareBasedCompensation": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodSharesShareBasedCompensation",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Shares Issued, Shares, Share-Based Payment Arrangement, after Forfeiture",
        "documentation": "Number, after forfeiture, of shares or units issued under share-based payment arrangement. Excludes shares or units issued under employee stock ownership plan (ESOP)."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r85",
      "r86",
      "r119"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueAcquisitions": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodValueAcquisitions",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Acquisition of subsidiary",
        "documentation": "Value of stock issued pursuant to acquisitions during the period."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r86",
      "r89",
      "r90",
      "r119"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfConvertibleSecurities": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodValueConversionOfConvertibleSecurities",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows",
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for warrant exercises",
        "verboseLabel": "Common stock issued in connection with convertible notes",
        "terseLabel": "Stock Issued During Period, Value, Conversion of Convertible Securities",
        "documentation": "The gross value of stock issued during the period upon the conversion of convertible securities."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r86",
      "r89",
      "r90",
      "r119"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueConversionOfUnits": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodValueConversionOfUnits",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued in conjunction with convertible notes",
        "documentation": "Value of stock issued during the period upon the conversion of units. An example of a convertible unit is an umbrella partnership real estate investment trust unit (UPREIT unit)."
       }
      }
     },
     "auth_ref": [
      "r12",
      "r86",
      "r89",
      "r90",
      "r119"
     ]
    },
    "us-gaap_StockIssuedDuringPeriodValueOther": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodValueOther",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for conversion of debt",
        "verboseLabel": "Stock Issued During Period, Value, Other",
        "documentation": "Value of shares of stock issued attributable to transactions classified as other."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Series B Preferred stock issued as dividend"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockIssuedDuringPeriodValueShareBasedCompensation": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockIssuedDuringPeriodValueShareBasedCompensation",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Common stock issued for compensation",
        "verboseLabel": "Shares Issued, Value, Share-Based Payment Arrangement, after Forfeiture",
        "documentation": "Value, after forfeiture, of shares issued under share-based payment arrangement. Excludes employee stock ownership plan (ESOP)."
       }
      }
     },
     "auth_ref": [
      "r44",
      "r85",
      "r86",
      "r119"
     ]
    },
    "IQST_StockPayableForCashMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "StockPayableForCashMember",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquityDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stock Payable For Cash [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockholdersEquity": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockholdersEquity",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": "us-gaap_LiabilitiesAndStockholdersEquity",
       "weight": 1.0,
       "order": 2.0
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets",
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "TOTAL STOCKHOLDERS' EQUITY",
        "periodStartLabel": "Balance - June 30, 2023",
        "periodEndLabel": "Balance - September 30, 2023",
        "label": "Equity, Attributable to Parent",
        "documentation": "Amount of equity (deficit) attributable to parent. Excludes temporary equity and equity attributable to noncontrolling interest."
       }
      }
     },
     "auth_ref": [
      "r86",
      "r89",
      "r90",
      "r110",
      "r533",
      "r549",
      "r573",
      "r574",
      "r639",
      "r654",
      "r695",
      "r707",
      "r734",
      "r789"
     ]
    },
    "us-gaap_StockholdersEquityAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockholdersEquityAbstract",
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Stockholders' Equity"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest",
     "crdr": "credit",
     "calculation": {
      "http://iqstel.com/role/BalanceSheets": {
       "parentTag": null,
       "weight": null,
       "order": null,
       "root": true
      }
     },
     "presentation": [
      "http://iqstel.com/role/BalanceSheets"
     ],
     "lang": {
      "en-us": {
       "role": {
        "totalLabel": "Equity attributed to stockholders of iQSTEL Inc.",
        "label": "Equity, Including Portion Attributable to Noncontrolling Interest",
        "documentation": "Amount of equity (deficit) attributable to parent and noncontrolling interest. Excludes temporary equity."
       }
      }
     },
     "auth_ref": [
      "r54",
      "r55",
      "r59",
      "r161",
      "r162",
      "r190",
      "r211",
      "r212",
      "r213",
      "r215",
      "r220",
      "r222",
      "r279",
      "r280",
      "r300",
      "r370",
      "r383",
      "r384",
      "r386",
      "r387",
      "r388",
      "r390",
      "r393",
      "r394",
      "r399",
      "r400",
      "r401",
      "r402",
      "r403",
      "r404",
      "r406",
      "r420",
      "r421",
      "r425",
      "r431",
      "r434",
      "r487",
      "r488",
      "r502",
      "r533",
      "r549",
      "r573",
      "r574",
      "r596",
      "r653",
      "r695",
      "r707",
      "r734",
      "r789"
     ]
    },
    "us-gaap_StockholdersEquityNoteDisclosureTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "StockholdersEquityNoteDisclosureTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note8StockholdersEquity"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 8 \u2013 STOCKHOLDERS\u2019 EQUITY",
        "documentation": "The entire disclosure for equity."
       }
      }
     },
     "auth_ref": [
      "r116",
      "r208",
      "r356",
      "r358",
      "r359",
      "r360",
      "r361",
      "r362",
      "r363",
      "r364",
      "r365",
      "r366",
      "r367",
      "r368",
      "r370",
      "r405",
      "r575",
      "r577",
      "r597"
     ]
    },
    "us-gaap_SubsequentEventsAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SubsequentEventsAbstract",
     "lang": {
      "en-us": {
       "role": {
        "label": "Subsequent Events [Abstract]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_SubsequentEventsTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SubsequentEventsTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note14SubsequentEvents"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 14 \u2013 SUBSEQUENT EVENTS",
        "documentation": "The entire disclosure for significant events or transactions that occurred after the balance sheet date through the date the financial statements were issued or the date the financial statements were available to be issued. Examples include: the sale of a capital stock issue, purchase of a business, settlement of litigation, catastrophic loss, significant foreign exchange rate changes, loans to insiders or affiliates, and transactions not in the ordinary course of business."
       }
      }
     },
     "auth_ref": [
      "r440",
      "r441"
     ]
    },
    "us-gaap_SubstantialDoubtAboutGoingConcernTextBlock": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SubstantialDoubtAboutGoingConcernTextBlock",
     "presentation": [
      "http://iqstel.com/role/Note3-GoingConcern"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "NOTE 3 - GOING CONCERN",
        "documentation": "The entire disclosure when substantial doubt is raised about the ability to continue as a going concern. Includes, but is not limited to, principal conditions or events that raised substantial doubt about the ability to continue as a going concern, management's evaluation of the significance of those conditions or events in relation to the ability to meet its obligations, and management's plans that alleviated or are intended to mitigate the conditions or events that raise substantial doubt about the ability to continue as a going concern."
       }
      }
     },
     "auth_ref": [
      "r70"
     ]
    },
    "us-gaap_SupplementalCashFlowInformationAbstract": {
     "xbrltype": "stringItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "SupplementalCashFlowInformationAbstract",
     "presentation": [
      "http://iqstel.com/role/ConsoolidatedStatementsOfCashFlows"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Supplemental cash flow information"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_SwitzerlandMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "SwitzerlandMember",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Switzerland [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TechnologyEquipmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "TechnologyEquipmentMember",
     "presentation": [
      "http://iqstel.com/role/Note5-PropertyAndEquipment-ScheduleOfProperyPlantAndEquipmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Technology Equipment [Member]",
        "documentation": "Equipment used in the creation, maintenance and utilization of information systems which include computers and peripherals."
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_TemporaryEquityForeignCurrencyTranslationAdjustments": {
     "xbrltype": "monetaryItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "TemporaryEquityForeignCurrencyTranslationAdjustments",
     "crdr": "credit",
     "presentation": [
      "http://iqstel.com/role/StatementsOfChangesInStockholdersEquityDeficit"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Foreign currency translation adjustments",
        "documentation": "Adjustments to temporary equity resulting from foreign currency translation adjustments."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ThirdPartyConvertibleDebtMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ThirdPartyConvertibleDebtMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Third Party Convertible Debt [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_ThirdPartyLoansTotalMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "ThirdPartyLoansTotalMember",
     "presentation": [
      "http://iqstel.com/role/Note7-ConvertibleNotesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Third Party Loans Total [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_TradingSymbol": {
     "xbrltype": "tradingSymbolItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "TradingSymbol",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Trading Symbol",
        "documentation": "Trading symbol of an instrument as listed on an exchange."
       }
      }
     },
     "auth_ref": []
    },
    "IQST_TwentyTwoCustomersMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "TwentyTwoCustomersMember",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Twenty Two Customers [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_USAMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "USAMember",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "U S A [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_UnitedKingdomMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "UnitedKingdomMember",
     "presentation": [
      "http://iqstel.com/role/Note12-Segment-ScheduleOfAssetInformationByGeographicSegmentDetails",
      "http://iqstel.com/role/Note12-Segment-ScheduleOfOperatingActivitiesInformationByGeographicSegmentDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "United Kingdom [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "us-gaap_UseOfEstimates": {
     "xbrltype": "textBlockItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "UseOfEstimates",
     "presentation": [
      "http://iqstel.com/role/Note2-summaryOfSignificantAccountingPoliciesPolicies"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Use of Estimates",
        "documentation": "Disclosure of accounting policy for the use of estimates in the preparation of financial statements in conformity with generally accepted accounting principles."
       }
      }
     },
     "auth_ref": [
      "r31",
      "r32",
      "r33",
      "r152",
      "r153",
      "r155",
      "r156"
     ]
    },
    "us-gaap_VariableInterestEntityOwnershipPercentage": {
     "xbrltype": "percentItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "VariableInterestEntityOwnershipPercentage",
     "presentation": [
      "http://iqstel.com/role/Note13WarrantsDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Variable Interest Entity, Qualitative or Quantitative Information, Ownership Percentage",
        "documentation": "Percentage of the Variable Interest Entity's (VIE) voting interest owned by (or beneficial interest in) the reporting entity (directly or indirectly)."
       }
      }
     },
     "auth_ref": [
      "r58"
     ]
    },
    "us-gaap_WarrantsAndRightsOutstandingTerm": {
     "xbrltype": "durationItemType",
     "nsuri": "http://fasb.org/us-gaap/2024",
     "localname": "WarrantsAndRightsOutstandingTerm",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Warrants and Rights Outstanding, Term",
        "documentation": "Period between issuance and expiration of outstanding warrant and right embodying unconditional obligation requiring redemption by transferring asset at specified or determinable date or upon event certain to occur, in 'PnYnMnDTnHnMnS' format, for example, 'P1Y5M13D' represents reported fact of one year, five months, and thirteen days."
       }
      }
     },
     "auth_ref": [
      "r731",
      "r732",
      "r733"
     ]
    },
    "IQST_WeightedAverageNumberOfShareOutstandingBasic": {
     "xbrltype": "sharesItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "WeightedAverageNumberOfShareOutstandingBasic",
     "presentation": [
      "http://iqstel.com/role/StatementsOfOperations"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Weighted average number of common shares outstanding - Basic and diluted"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod": {
     "xbrltype": "durationItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod",
     "presentation": [
      "http://iqstel.com/role/Note13-Warrants-ScheduleOfWarrantSummaryDetails"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "[custom:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod]"
       }
      }
     },
     "auth_ref": []
    },
    "dei_WrittenCommunications": {
     "xbrltype": "booleanItemType",
     "nsuri": "http://xbrl.sec.gov/dei/2024",
     "localname": "WrittenCommunications",
     "presentation": [
      "http://iqstel.com/role/Cover"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Written Communications",
        "documentation": "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."
       }
      }
     },
     "auth_ref": [
      "r673"
     ]
    },
    "IQST_YukonRiverHoldingsBalloonAchievementMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "YukonRiverHoldingsBalloonAchievementMember",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Yukon River Holdings Balloon Achievement [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_YukonRiverHoldingsMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "YukonRiverHoldingsMember",
     "presentation": [
      "http://iqstel.com/role/Note11-Acquisitions-QxtelConsiderationDetails",
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Yukon River Holdings [Member]"
       }
      }
     },
     "auth_ref": []
    },
    "IQST_YukonRiverHoldingsSecondAmendmentMember": {
     "xbrltype": "domainItemType",
     "nsuri": "http://iqstel.com/20240930",
     "localname": "YukonRiverHoldingsSecondAmendmentMember",
     "presentation": [
      "http://iqstel.com/role/Note11AcquisitionDetailsNarrative"
     ],
     "lang": {
      "en-us": {
       "role": {
        "label": "Yukon River Holdings Second Amendment [Member]"
       }
      }
     },
     "auth_ref": []
    }
   }
  }
 },
 "std_ref": {
  "r0": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "6",
   "SubTopic": "10",
   "Topic": "805",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479405/805-10-25-6"
  },
  "r1": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "7",
   "SubTopic": "10",
   "Topic": "805",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479405/805-10-25-7"
  },
  "r2": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "SubTopic": "230",
   "Topic": "830",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477401/830-230-45-1"
  },
  "r3": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "10A",
   "SubTopic": "10",
   "Topic": "220",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-10A"
  },
  "r4": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-14"
  },
  "r5": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "SubTopic": "405",
   "Topic": "942",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477787/942-405-45-2"
  },
  "r6": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "SubTopic": "10",
   "Topic": "810",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481231/810-10-45-20"
  },
  "r7": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(a)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-28"
  },
  "r8": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "230",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-28"
  },
  "r9": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "10",
   "Topic": "360",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482099/360-10-50-1"
  },
  "r10": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "SubTopic": "10",
   "Topic": "825",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-1"
  },
  "r11": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1A",
   "Subparagraph": "(c)(3)",
   "SubTopic": "10",
   "Topic": "810",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481203/810-10-50-1A"
  },
  "r12": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "SubTopic": "10",
   "Topic": "505",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-2"
  },
  "r13": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "805",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r14": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(01)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r15": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(02)",
   "SubTopic": "10",
   "Topic": "718",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r16": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22))",
   "SubTopic": "10",
   "Topic": "210",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r17": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "220",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "14",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-14"
  },
  "r18": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "220",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "14A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-14A"
  },
  "r19": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "220",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-5"
  },
  "r20": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "13",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-13"
  },
  "r21": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "14",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-14"
  },
  "r22": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-4"
  },
  "r23": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-1"
  },
  "r24": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-2"
  },
  "r25": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-3"
  },
  "r26": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "230",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-5"
  },
  "r27": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "260",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482662/260-10-50-1"
  },
  "r28": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "260",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482662/260-10-50-2"
  },
  "r29": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "18",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-18"
  },
  "r30": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "20",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-20"
  },
  "r31": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-4"
  },
  "r32": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-8"
  },
  "r33": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "275",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-9"
  },
  "r34": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "280",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r35": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "280",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "25",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-25"
  },
  "r36": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "280",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "30",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-30"
  },
  "r37": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "350",
   "SubTopic": "30",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-1"
  },
  "r38": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "360",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482099/360-10-50-1"
  },
  "r39": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "360",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482099/360-10-50-1"
  },
  "r40": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-11"
  },
  "r41": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "505",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-3"
  },
  "r42": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-1"
  },
  "r43": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r44": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r45": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r46": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "718",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r47": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r48": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r49": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-3"
  },
  "r50": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "10",
   "Section": "55",
   "Paragraph": "37",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479303/805-10-55-37"
  },
  "r51": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "20",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r52": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "20",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r53": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "805",
   "SubTopic": "20",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(e)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r54": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "15",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481231/810-10-45-15"
  },
  "r55": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "16",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481231/810-10-45-16"
  },
  "r56": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "45",
   "Paragraph": "21",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481231/810-10-45-21"
  },
  "r57": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481203/810-10-50-1"
  },
  "r58": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "5A",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481203/810-10-50-5A"
  },
  "r59": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "55",
   "Paragraph": "4I",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481175/810-10-55-4I"
  },
  "r60": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "55",
   "Paragraph": "4J",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481175/810-10-55-4J"
  },
  "r61": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "810",
   "SubTopic": "10",
   "Section": "55",
   "Paragraph": "4K",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481175/810-10-55-4K"
  },
  "r62": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "815",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480434/815-10-50-1"
  },
  "r63": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "825",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "20",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-20"
  },
  "r64": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "825",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-21"
  },
  "r65": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "850",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-1"
  },
  "r66": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "850",
   "SubTopic": "10",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-1"
  },
  "r67": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Name": "Accounting Standards Codification",
   "Topic": "942",
   "SubTopic": "470",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477734/942-470-50-3"
  },
  "r68": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "205",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/205/tableOfContent"
  },
  "r69": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "205",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/205-20/tableOfContent"
  },
  "r70": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "205",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/205-40/tableOfContent"
  },
  "r71": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(19)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r72": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(19))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r73": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(20))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r74": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(21))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r75": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r76": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r77": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r78": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22)(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r79": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r80": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r81": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r82": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(24))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r83": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r84": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(26))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r85": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(28))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r86": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(29))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r87": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r88": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r89": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r90": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(31))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r91": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(32))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r92": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-11"
  },
  "r93": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r94": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(10))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r95": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r96": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(20))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r97": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r98": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r99": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r100": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r101": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-13"
  },
  "r102": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "15",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-15"
  },
  "r103": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-24"
  },
  "r104": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-25"
  },
  "r105": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-25"
  },
  "r106": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-28"
  },
  "r107": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "235",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/235/tableOfContent"
  },
  "r108": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "250",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/250/tableOfContent"
  },
  "r109": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "275",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/275/tableOfContent"
  },
  "r110": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SAB Topic 4.E)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480418/310-10-S99-2"
  },
  "r111": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "360",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/360/tableOfContent"
  },
  "r112": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "360",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482099/360-10-50-1"
  },
  "r113": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "440",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/440/tableOfContent"
  },
  "r114": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "470",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/470/tableOfContent"
  },
  "r115": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-5"
  },
  "r116": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/505/tableOfContent"
  },
  "r117": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-6"
  },
  "r118": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-7"
  },
  "r119": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.3-04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480008/505-10-S99-1"
  },
  "r120": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r121": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r122": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r123": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "718",
   "SubTopic": "10",
   "Subparagraph": "(e)(1)",
   "Name": "Accounting Standards Codification",
   "Paragraph": "2",
   "Section": "50",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r124": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "805",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/805/tableOfContent"
  },
  "r125": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479515/805-10-05-4"
  },
  "r126": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479515/805-10-05-4"
  },
  "r127": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "4",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479515/805-10-05-4"
  },
  "r128": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "805",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "4",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479515/805-10-05-4"
  },
  "r129": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "810",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/810/tableOfContent"
  },
  "r130": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "19",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481231/810-10-45-19"
  },
  "r131": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1A",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481203/810-10-50-1A"
  },
  "r132": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "815",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/815/tableOfContent"
  },
  "r133": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/815-40/tableOfContent"
  },
  "r134": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480237/815-40-50-5"
  },
  "r135": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480237/815-40-50-5"
  },
  "r136": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(11))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478546/942-210-S99-1"
  },
  "r137": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(13))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478546/942-210-S99-1"
  },
  "r138": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(15)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478546/942-210-S99-1"
  },
  "r139": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(16))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478546/942-210-S99-1"
  },
  "r140": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478546/942-210-S99-1"
  },
  "r141": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478546/942-210-S99-1"
  },
  "r142": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(7)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478546/942-210-S99-1"
  },
  "r143": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(15))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r144": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r145": {
   "role": "http://fasb.org/us-gaap/role/ref/legacyRef",
   "Topic": "942",
   "SubTopic": "470",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477734/942-470-50-3"
  },
  "r146": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r147": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r148": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r149": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r150": {
   "role": "http://fasb.org/us-gaap/role/ref/otherTransitionRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11B",
   "Subparagraph": "(c)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481962/310-10-50-11B"
  },
  "r151": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "SubTopic": "20",
   "Topic": "740",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482659/740-20-45-2"
  },
  "r152": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-1"
  },
  "r153": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-1"
  },
  "r154": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477798/958-360-50-1"
  },
  "r155": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-11"
  },
  "r156": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "SubTopic": "10",
   "Topic": "275",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482861/275-10-50-12"
  },
  "r157": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477798/958-360-50-6"
  },
  "r158": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "SubTopic": "360",
   "Topic": "958",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477798/958-360-50-7"
  },
  "r159": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(h))",
   "SubTopic": "10",
   "Topic": "235",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r160": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Name": "Regulation S-K (SK)",
   "Number": "229",
   "Section": "1402",
   "Paragraph": "a",
   "Publisher": "SEC"
  },
  "r161": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "105",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479343/105-10-65-6"
  },
  "r162": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "105",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479343/105-10-65-6"
  },
  "r163": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "205",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483499/205-20-50-1"
  },
  "r164": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "205",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483499/205-20-50-7"
  },
  "r165": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483467/210-10-45-1"
  },
  "r166": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483467/210-10-45-5"
  },
  "r167": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r168": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(13))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r169": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(14))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r170": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(15))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r171": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r172": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r173": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(20))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r174": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r175": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r176": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(27)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r177": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(28))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r178": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(29))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r179": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(30)(a)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r180": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r181": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r182": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r183": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483466/210-20-50-3"
  },
  "r184": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "210",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483444/210-20-55-10"
  },
  "r185": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-1A"
  },
  "r186": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1A",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-1A"
  },
  "r187": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-1B"
  },
  "r188": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482790/220-10-45-1B"
  },
  "r189": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482765/220-10-50-4"
  },
  "r190": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482765/220-10-50-5"
  },
  "r191": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482765/220-10-50-6"
  },
  "r192": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r193": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r194": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r195": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(24))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r196": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r197": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r198": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.5-03(7)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-2"
  },
  "r199": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SAB Topic 6.B)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483621/220-10-S99-5"
  },
  "r200": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "17",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-17"
  },
  "r201": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-24"
  },
  "r202": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-25"
  },
  "r203": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-2"
  },
  "r204": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-2A"
  },
  "r205": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-8"
  },
  "r206": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483426/235-10-50-1"
  },
  "r207": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r208": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(e)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r209": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r210": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-04(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-3"
  },
  "r211": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "23",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483421/250-10-45-23"
  },
  "r212": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483421/250-10-45-24"
  },
  "r213": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483421/250-10-45-5"
  },
  "r214": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-1"
  },
  "r215": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-1"
  },
  "r216": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-11"
  },
  "r217": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-11"
  },
  "r218": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-3"
  },
  "r219": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-4"
  },
  "r220": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-6"
  },
  "r221": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-7"
  },
  "r222": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-7"
  },
  "r223": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-8"
  },
  "r224": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-9"
  },
  "r225": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-10"
  },
  "r226": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-11"
  },
  "r227": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "16",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-16"
  },
  "r228": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-2"
  },
  "r229": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-3"
  },
  "r230": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "40",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-40"
  },
  "r231": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-60B"
  },
  "r232": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-60B"
  },
  "r233": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "60B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-60B"
  },
  "r234": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-7"
  },
  "r235": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482662/260-10-50-1"
  },
  "r236": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482662/260-10-50-1"
  },
  "r237": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "15",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482635/260-10-55-15"
  },
  "r238": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "270",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482964/270-10-50-1"
  },
  "r239": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483014/272-10-45-1"
  },
  "r240": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482987/272-10-50-1"
  },
  "r241": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482987/272-10-50-3"
  },
  "r242": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/280/tableOfContent"
  },
  "r243": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "15",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-15"
  },
  "r244": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-21"
  },
  "r245": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "21",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-21"
  },
  "r246": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r247": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r248": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r249": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r250": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r251": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r252": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r253": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r254": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r255": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Subparagraph": "(j)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r256": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-24"
  },
  "r257": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "25",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-25"
  },
  "r258": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "25",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-25"
  },
  "r259": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "26",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-26"
  },
  "r260": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "26A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-26A"
  },
  "r261": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "26B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-26B"
  },
  "r262": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "26C",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-26C"
  },
  "r263": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-30"
  },
  "r264": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-30"
  },
  "r265": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-30"
  },
  "r266": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-30"
  },
  "r267": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "31",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-31"
  },
  "r268": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r269": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(ee)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r270": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r271": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "34",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-34"
  },
  "r272": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "40",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-40"
  },
  "r273": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "41",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-41"
  },
  "r274": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "41",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-41"
  },
  "r275": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "42",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-42"
  },
  "r276": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481990/310-10-45-13"
  },
  "r277": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "320",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481800/320-10-50-10"
  },
  "r278": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481687/323-10-50-3"
  },
  "r279": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "4",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479654/326-10-65-4"
  },
  "r280": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "5",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479654/326-10-65-5"
  },
  "r281": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479319/326-20-50-13"
  },
  "r282": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "340",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "05",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482955/340-10-05-5"
  },
  "r283": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "340",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483032/340-10-45-1"
  },
  "r284": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482598/350-20-45-1"
  },
  "r285": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r286": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r287": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r288": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r289": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r290": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r291": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r292": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r293": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r294": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-1"
  },
  "r295": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-1"
  },
  "r296": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-1"
  },
  "r297": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-1"
  },
  "r298": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-1"
  },
  "r299": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-3"
  },
  "r300": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "350",
   "SubTopic": "60",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476166/350-60-65-1"
  },
  "r301": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "360",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482099/360-10-50-3"
  },
  "r302": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "405",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477092/405-40-50-1"
  },
  "r303": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "405",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477092/405-40-50-1"
  },
  "r304": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "405",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477092/405-40-50-1"
  },
  "r305": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "405",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477092/405-40-50-1"
  },
  "r306": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "405",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477092/405-40-50-1"
  },
  "r307": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "420",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482017/420-10-50-1"
  },
  "r308": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "420",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SAB Topic 5.P.4.d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479823/420-10-S99-2"
  },
  "r309": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "440",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482648/440-10-50-4"
  },
  "r310": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "440",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482648/440-10-50-4"
  },
  "r311": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483076/450-20-50-4"
  },
  "r312": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483076/450-20-50-9"
  },
  "r313": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 5.Y.Q2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480102/450-20-S99-1"
  },
  "r314": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "450",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 5.Y.Q4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480102/450-20-S99-1"
  },
  "r315": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481544/470-10-50-6"
  },
  "r316": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481544/470-10-50-6"
  },
  "r317": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1A"
  },
  "r318": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii)(A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1A"
  },
  "r319": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iv))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1A"
  },
  "r320": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1A"
  },
  "r321": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1B"
  },
  "r322": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1B"
  },
  "r323": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iii)(B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1B"
  },
  "r324": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(4)(iv))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1B"
  },
  "r325": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1B",
   "Subparagraph": "(SX 210.13-02(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1B"
  },
  "r326": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r327": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r328": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r329": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r330": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r331": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r332": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r333": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r334": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r335": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1C"
  },
  "r336": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1C"
  },
  "r337": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1C",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1C"
  },
  "r338": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1D"
  },
  "r339": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1D"
  },
  "r340": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1D"
  },
  "r341": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1E"
  },
  "r342": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1E"
  },
  "r343": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1E"
  },
  "r344": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1E",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1E"
  },
  "r345": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1F"
  },
  "r346": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1F"
  },
  "r347": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1F"
  },
  "r348": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1F",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1F"
  },
  "r349": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1I"
  },
  "r350": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1I"
  },
  "r351": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1I",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1I"
  },
  "r352": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-4"
  },
  "r353": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-4"
  },
  "r354": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-4"
  },
  "r355": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-6"
  },
  "r356": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-13"
  },
  "r357": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-13"
  },
  "r358": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-13"
  },
  "r359": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-13"
  },
  "r360": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-13"
  },
  "r361": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-13"
  },
  "r362": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-14"
  },
  "r363": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-14"
  },
  "r364": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "14",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-14"
  },
  "r365": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "16",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-16"
  },
  "r366": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-18"
  },
  "r367": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-18"
  },
  "r368": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "18",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-18"
  },
  "r369": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-2"
  },
  "r370": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.3-04)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480008/505-10-S99-1"
  },
  "r371": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480576/715-80-50-5"
  },
  "r372": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r373": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)(1)(iv)(02)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r374": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r375": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "718",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480429/718-10-50-2"
  },
  "r376": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "720",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483359/720-20-50-1"
  },
  "r377": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482525/740-10-45-4"
  },
  "r378": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482525/740-10-45-6"
  },
  "r379": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482685/740-10-50-10"
  },
  "r380": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482685/740-10-50-12"
  },
  "r381": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482685/740-10-50-22"
  },
  "r382": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "23",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482685/740-10-50-23"
  },
  "r383": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "8",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482615/740-10-65-8"
  },
  "r384": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "8",
   "Subparagraph": "(d)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482615/740-10-65-8"
  },
  "r385": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 6.I.7)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479360/740-10-S99-1"
  },
  "r386": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "323",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478666/740-323-65-2"
  },
  "r387": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "323",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(d)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478666/740-323-65-2"
  },
  "r388": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "323",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478666/740-323-65-2"
  },
  "r389": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "323",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478666/740-323-65-2"
  },
  "r390": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "740",
   "SubTopic": "323",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478666/740-323-65-2"
  },
  "r391": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-1"
  },
  "r392": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479907/805-20-50-5"
  },
  "r393": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "60",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(d)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476176/805-60-65-1"
  },
  "r394": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "805",
   "SubTopic": "60",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147476176/805-60-65-1"
  },
  "r395": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481231/810-10-45-25"
  },
  "r396": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "25",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481231/810-10-45-25"
  },
  "r397": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(bb)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481203/810-10-50-3"
  },
  "r398": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "810",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481203/810-10-50-3"
  },
  "r399": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480528/815-20-65-6"
  },
  "r400": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480528/815-20-65-6"
  },
  "r401": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480528/815-20-65-6"
  },
  "r402": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(iii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480528/815-20-65-6"
  },
  "r403": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(h)(1)(iv)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480528/815-20-65-6"
  },
  "r404": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "6",
   "Subparagraph": "(i)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480528/815-20-65-6"
  },
  "r405": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480237/815-40-50-6"
  },
  "r406": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480175/815-40-65-1"
  },
  "r407": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480175/815-40-65-1"
  },
  "r408": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480175/815-40-65-1"
  },
  "r409": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2"
  },
  "r410": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2"
  },
  "r411": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2"
  },
  "r412": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2"
  },
  "r413": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2"
  },
  "r414": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2E",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2E"
  },
  "r415": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-3"
  },
  "r416": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-10"
  },
  "r417": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-28"
  },
  "r418": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/830/tableOfContent"
  },
  "r419": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "230",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477401/830-230-45-1"
  },
  "r420": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "17",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481694/830-30-45-17"
  },
  "r421": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481694/830-30-45-20"
  },
  "r422": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481694/830-30-45-20"
  },
  "r423": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481694/830-30-45-20"
  },
  "r424": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "20",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481694/830-30-45-20"
  },
  "r425": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "830",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481674/830-30-50-1"
  },
  "r426": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483013/835-20-50-1"
  },
  "r427": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482925/835-30-45-1A"
  },
  "r428": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482925/835-30-45-2"
  },
  "r429": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482900/835-30-50-1"
  },
  "r430": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "8",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479832/842-10-65-8"
  },
  "r431": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "8",
   "Subparagraph": "(c)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479832/842-10-65-8"
  },
  "r432": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "35",
   "Paragraph": "12A",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479165/842-20-35-12A"
  },
  "r433": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478964/842-20-50-7A"
  },
  "r434": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "848",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(a)(3)(iii)(03)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483550/848-10-65-2"
  },
  "r435": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/850/tableOfContent"
  },
  "r436": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-1"
  },
  "r437": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-1"
  },
  "r438": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-1"
  },
  "r439": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-6"
  },
  "r440": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "855",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/855/tableOfContent"
  },
  "r441": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "855",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483399/855-10-50-2"
  },
  "r442": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "910",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482546/910-10-50-6"
  },
  "r443": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "924",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 11.L)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479941/924-10-S99-1"
  },
  "r444": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "926",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483154/926-20-50-5"
  },
  "r445": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-10(c)(7)(ii)(A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479664/932-10-S99-1"
  },
  "r446": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "932",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477385/932-360-S50-1"
  },
  "r447": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-03(10)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478546/942-210-S99-1"
  },
  "r448": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(24))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r449": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r450": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(26))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r451": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-04(27))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478524/942-220-S99-1"
  },
  "r452": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.9-05(b)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477314/942-235-S99-1"
  },
  "r453": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "942",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478451/942-360-50-1"
  },
  "r454": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(12))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r455": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(21))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r456": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r457": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r458": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(23)(a)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r459": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(24))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r460": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(25))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r461": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(8)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r462": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r463": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(11))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r464": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r465": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r466": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(19))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r467": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(20))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r468": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(21))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r469": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(22))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r470": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(23))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r471": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-04(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477250/944-220-S99-1"
  },
  "r472": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column A))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r473": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column B))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r474": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column C))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r475": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column D))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r476": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column E))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r477": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column F))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r478": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column G))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r479": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column H))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r480": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column I))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r481": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column J))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r482": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-16(Column K))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477965/944-235-S99-1"
  },
  "r483": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-5"
  },
  "r484": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7A"
  },
  "r485": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "9",
   "Subparagraph": "(b)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-9"
  },
  "r486": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480016/944-40-65-2"
  },
  "r487": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(f)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480016/944-40-65-2"
  },
  "r488": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(f)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480016/944-40-65-2"
  },
  "r489": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480016/944-40-65-2"
  },
  "r490": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(g)(2)(ii)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480016/944-40-65-2"
  },
  "r491": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480016/944-40-65-2"
  },
  "r492": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SAB Topic 5.W.Q2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479583/944-40-S99-1"
  },
  "r493": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479886/946-10-S99-3"
  },
  "r494": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479886/946-10-S99-3"
  },
  "r495": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479886/946-10-S99-3"
  },
  "r496": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479886/946-10-S99-3"
  },
  "r497": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-03(i)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479886/946-10-S99-3"
  },
  "r498": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480990/946-20-50-11"
  },
  "r499": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480990/946-20-50-2"
  },
  "r500": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480990/946-20-50-5"
  },
  "r501": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480990/946-20-50-6"
  },
  "r502": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478009/946-205-45-3"
  },
  "r503": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478009/946-205-45-4"
  },
  "r504": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-2"
  },
  "r505": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "27",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-27"
  },
  "r506": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-7"
  },
  "r507": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-7"
  },
  "r508": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-7"
  },
  "r509": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-7"
  },
  "r510": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-7"
  },
  "r511": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-7"
  },
  "r512": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-7"
  },
  "r513": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478494/946-205-50-7"
  },
  "r514": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477796/946-210-45-4"
  },
  "r515": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-1"
  },
  "r516": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-1"
  },
  "r517": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-1"
  },
  "r518": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-1"
  },
  "r519": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-6"
  },
  "r520": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-6"
  },
  "r521": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-6"
  },
  "r522": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-6"
  },
  "r523": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-6"
  },
  "r524": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r525": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r526": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r527": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(12)(b)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r528": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(13)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r529": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(13)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r530": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(14))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r531": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(16)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r532": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r533": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(19))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r534": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(2)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r535": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(2)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r536": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r537": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r538": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(3)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r539": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r540": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r541": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r542": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(6)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r543": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r544": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r545": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r546": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r547": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(9)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r548": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.6-05(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-2"
  },
  "r549": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.6-05(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-2"
  },
  "r550": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479105/946-220-45-3"
  },
  "r551": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "7",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479105/946-220-45-7"
  },
  "r552": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478297/946-220-50-3"
  },
  "r553": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r554": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r555": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(c))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r556": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(e))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r557": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(2)(g)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r558": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r559": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r560": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r561": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r562": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r563": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(a)(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r564": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r565": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r566": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(3))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r567": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(5))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r568": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r569": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(7)(c)(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r570": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-07(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-1"
  },
  "r571": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(1)(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-3"
  },
  "r572": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-3"
  },
  "r573": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(6))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-3"
  },
  "r574": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-3"
  },
  "r575": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477968/946-235-50-2"
  },
  "r576": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477968/946-235-50-2"
  },
  "r577": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477968/946-235-50-2"
  },
  "r578": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "235",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477968/946-235-50-2"
  },
  "r579": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-1"
  },
  "r580": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-2"
  },
  "r581": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 4)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-3"
  },
  "r582": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-3"
  },
  "r583": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SX 210.12-13(Column G)(Footnote 8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-5"
  },
  "r584": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5",
   "Subparagraph": "(SX 210.12-13(Column G))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-5"
  },
  "r585": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5A",
   "Subparagraph": "(SX 210.12-13A(Column E))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-5A"
  },
  "r586": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5B",
   "Subparagraph": "(SX 210.12-13B(Column E)(Footnote 4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-5B"
  },
  "r587": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5B",
   "Subparagraph": "(SX 210.12-13B(Column E))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-5B"
  },
  "r588": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5C",
   "Subparagraph": "(SX 210.12-13C(Column H)(Footnote 7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-5C"
  },
  "r589": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "5C",
   "Subparagraph": "(SX 210.12-13C(Column H))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-5C"
  },
  "r590": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-6"
  },
  "r591": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478448/946-505-50-1"
  },
  "r592": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478448/946-505-50-2"
  },
  "r593": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478448/946-505-50-2"
  },
  "r594": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478448/946-505-50-2"
  },
  "r595": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478448/946-505-50-2"
  },
  "r596": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478448/946-505-50-3"
  },
  "r597": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "946",
   "SubTopic": "505",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478448/946-505-50-6"
  },
  "r598": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "954",
   "SubTopic": "440",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478522/954-440-50-1"
  },
  "r599": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "976",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477332/976-310-50-1"
  },
  "r600": {
   "role": "http://www.xbrl.org/2003/role/disclosureRef",
   "Topic": "978",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479230/978-310-50-1"
  },
  "r601": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(e)",
   "SubTopic": "10",
   "Topic": "235",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483426/235-10-50-4"
  },
  "r602": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483467/210-10-45-1"
  },
  "r603": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483467/210-10-45-1"
  },
  "r604": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(g)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483467/210-10-45-1"
  },
  "r605": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "210",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483444/210-20-55-22"
  },
  "r606": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483426/235-10-50-4"
  },
  "r607": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483426/235-10-50-4"
  },
  "r608": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "52",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482635/260-10-55-52"
  },
  "r609": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-30"
  },
  "r610": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "31",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-31"
  },
  "r611": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "47",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-47"
  },
  "r612": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "47",
   "Subparagraph": "(bb)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-47"
  },
  "r613": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "47",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-47"
  },
  "r614": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "47",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-47"
  },
  "r615": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "48",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-48"
  },
  "r616": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "49",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-49"
  },
  "r617": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "54",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-54"
  },
  "r618": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "54",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-54"
  },
  "r619": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "54",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482785/280-10-55-54"
  },
  "r620": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "12A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481933/310-10-55-12A"
  },
  "r621": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482548/350-20-55-24"
  },
  "r622": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r623": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69B",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481568/470-20-55-69B"
  },
  "r624": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69C",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481568/470-20-55-69C"
  },
  "r625": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69E",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481568/470-20-55-69E"
  },
  "r626": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "69F",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481568/470-20-55-69F"
  },
  "r627": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-13"
  },
  "r628": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "91",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479777/606-10-55-91"
  },
  "r629": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "11",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480576/715-80-50-11"
  },
  "r630": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480576/715-80-50-6"
  },
  "r631": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "715",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480547/715-80-55-8"
  },
  "r632": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "231",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482663/740-10-55-231"
  },
  "r633": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "100",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482078/820-10-55-100"
  },
  "r634": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "103",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482078/820-10-55-103"
  },
  "r635": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "107",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482078/820-10-55-107"
  },
  "r636": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "107",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482078/820-10-55-107"
  },
  "r637": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "107",
   "Subparagraph": "(e)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482078/820-10-55-107"
  },
  "r638": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "8",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482949/835-30-55-8"
  },
  "r639": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481372/852-10-55-10"
  },
  "r640": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "13H",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480046/944-40-55-13H"
  },
  "r641": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "29F",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480046/944-40-55-29F"
  },
  "r642": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "9C",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480046/944-40-55-9C"
  },
  "r643": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "9C",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480046/944-40-55-9C"
  },
  "r644": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-1"
  },
  "r645": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-6"
  },
  "r646": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477439/946-210-55-1"
  },
  "r647": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "310",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477802/946-310-45-1"
  },
  "r648": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.12-12(Column A)(Footnote 2)(i))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-1"
  },
  "r649": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "2",
   "Subparagraph": "(SX 210.12-12A(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-2"
  },
  "r650": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.12-12B(Column A)(Footnote 1)(a))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-3"
  },
  "r651": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "320",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "6",
   "Subparagraph": "(SX 210.12-14(Column A)(Footnote 2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477271/946-320-S99-6"
  },
  "r652": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "830",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "10",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479168/946-830-55-10"
  },
  "r653": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "830",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "11",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479168/946-830-55-11"
  },
  "r654": {
   "role": "http://www.xbrl.org/2003/role/exampleRef",
   "Topic": "946",
   "SubTopic": "830",
   "Name": "Accounting Standards Codification",
   "Section": "55",
   "Paragraph": "12",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479168/946-830-55-12"
  },
  "r655": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12"
  },
  "r656": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b"
  },
  "r657": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-2"
  },
  "r658": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "b-23"
  },
  "r659": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "d1-1"
  },
  "r660": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12",
   "Subsection": "g"
  },
  "r661": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "12, 13, 15d"
  },
  "r662": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "13e",
   "Subsection": "4c"
  },
  "r663": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14a",
   "Subsection": "12"
  },
  "r664": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "14d",
   "Subsection": "2b"
  },
  "r665": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Exchange Act",
   "Number": "240",
   "Section": "15",
   "Subsection": "d"
  },
  "r666": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-K",
   "Number": "249",
   "Section": "310"
  },
  "r667": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 10-Q",
   "Number": "240",
   "Section": "308",
   "Subsection": "a"
  },
  "r668": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 20-F",
   "Number": "249",
   "Section": "220",
   "Subsection": "f"
  },
  "r669": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Form 40-F",
   "Number": "249",
   "Section": "240",
   "Subsection": "f"
  },
  "r670": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Forms 10-K, 10-Q, 20-F",
   "Number": "240",
   "Section": "13",
   "Subsection": "a-1"
  },
  "r671": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Regulation S-T",
   "Number": "232",
   "Section": "405"
  },
  "r672": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "405"
  },
  "r673": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "230",
   "Section": "425"
  },
  "r674": {
   "role": "http://www.xbrl.org/2003/role/presentationRef",
   "Publisher": "SEC",
   "Name": "Securities Act",
   "Number": "7A",
   "Section": "B",
   "Subsection": "2"
  },
  "r675": {
   "role": "http://www.xbrl.org/2003/role/recommendedDisclosureRef",
   "Topic": "272",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483014/272-10-45-3"
  },
  "r676": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(2)",
   "SubTopic": "10",
   "Topic": "805",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r677": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(h)(3)",
   "SubTopic": "10",
   "Topic": "805",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479328/805-10-50-2"
  },
  "r678": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(1))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r679": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r680": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(27)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r681": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(28))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r682": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(3)(a)(4))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r683": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r684": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(8))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r685": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "210",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.5-02(9))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480566/210-10-S99-1"
  },
  "r686": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482765/220-10-50-4"
  },
  "r687": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482765/220-10-50-5"
  },
  "r688": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "220",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482765/220-10-50-6"
  },
  "r689": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "13",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-13"
  },
  "r690": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "14",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-14"
  },
  "r691": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "28",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482740/230-10-45-28"
  },
  "r692": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "230",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482913/230-10-50-2A"
  },
  "r693": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(d))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r694": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(f))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r695": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "235",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-08(g)(1)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480678/235-10-S99-1"
  },
  "r696": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "23",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483421/250-10-45-23"
  },
  "r697": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "24",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483421/250-10-45-24"
  },
  "r698": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483421/250-10-45-5"
  },
  "r699": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "250",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483443/250-10-50-6"
  },
  "r700": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "260",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "55",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482689/260-10-45-55"
  },
  "r701": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "270",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482964/270-10-50-1"
  },
  "r702": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-22"
  },
  "r703": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "30",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-30"
  },
  "r704": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(ee)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r705": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "280",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "32",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482810/280-10-50-32"
  },
  "r706": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "310",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481990/310-10-45-2"
  },
  "r707": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "323",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481687/323-10-50-3"
  },
  "r708": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "326",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "13",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479319/326-20-50-13"
  },
  "r709": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "340",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483032/340-10-45-1"
  },
  "r710": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r711": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "350",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(h)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482573/350-20-50-1"
  },
  "r712": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "350",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(a)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482665/350-30-50-2"
  },
  "r713": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "405",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/405-30/tableOfContent"
  },
  "r714": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "405",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477092/405-40-50-1"
  },
  "r715": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "405",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477092/405-40-50-1"
  },
  "r716": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "405",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(e)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477092/405-40-50-1"
  },
  "r717": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "450",
   "Name": "Accounting Standards Codification",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/450/tableOfContent"
  },
  "r718": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1A"
  },
  "r719": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1A",
   "Subparagraph": "(SX 210.13-01(a)(4)(iii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480097/470-10-S99-1A"
  },
  "r720": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1B",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1B"
  },
  "r721": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "470",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1D",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481139/470-20-50-1D"
  },
  "r722": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "505",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481112/505-10-50-2"
  },
  "r723": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "606",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479806/606-10-50-5"
  },
  "r724": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "22",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482685/740-10-50-22"
  },
  "r725": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "740",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "23",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482685/740-10-50-23"
  },
  "r726": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "15",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480123/805-50-15-3"
  },
  "r727": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "25",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480060/805-50-25-1"
  },
  "r728": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "30",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480027/805-50-30-1"
  },
  "r729": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "805",
   "SubTopic": "50",
   "Name": "Accounting Standards Codification",
   "Section": "30",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480027/805-50-30-2"
  },
  "r730": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "815",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "65",
   "Paragraph": "1",
   "Subparagraph": "(e)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480175/815-40-65-1"
  },
  "r731": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2"
  },
  "r732": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2"
  },
  "r733": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "820",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(bbb)(2)(i)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482106/820-10-50-2"
  },
  "r734": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "825",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "28",
   "Subparagraph": "(f)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482907/825-10-50-28"
  },
  "r735": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "1A",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482925/835-30-45-1A"
  },
  "r736": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "2",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482925/835-30-45-2"
  },
  "r737": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482925/835-30-45-3"
  },
  "r738": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "835",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147482900/835-30-50-1"
  },
  "r739": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479041/842-20-45-4"
  },
  "r740": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "842",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478964/842-20-50-3"
  },
  "r741": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "850",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "1",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147483326/850-10-50-1"
  },
  "r742": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "9",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481435/852-10-45-9"
  },
  "r743": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481404/852-10-50-7"
  },
  "r744": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "852",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481404/852-10-50-7"
  },
  "r745": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481326/860-20-50-3"
  },
  "r746": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481326/860-20-50-3"
  },
  "r747": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "3",
   "Subparagraph": "(c)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481326/860-20-50-3"
  },
  "r748": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481326/860-20-50-4"
  },
  "r749": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481326/860-20-50-4"
  },
  "r750": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "860",
   "SubTopic": "20",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147481326/860-20-50-4"
  },
  "r751": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "932",
   "SubTopic": "10",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.4-10(c)(7)(ii))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479664/932-10-S99-1"
  },
  "r752": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "932",
   "SubTopic": "360",
   "Name": "Accounting Standards Codification",
   "Section": "S50",
   "Paragraph": "1",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147477385/932-360-S50-1"
  },
  "r753": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(16)(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r754": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(17))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r755": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.7-03(a)(2))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478777/944-210-S99-1"
  },
  "r756": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "30",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479432/944-30-50-2B"
  },
  "r757": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-4B"
  },
  "r758": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-4B"
  },
  "r759": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4C",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-4C"
  },
  "r760": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4D",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-4D"
  },
  "r761": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "4G",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-4G"
  },
  "r762": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-5"
  },
  "r763": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-5"
  },
  "r764": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-5"
  },
  "r765": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "5",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-5"
  },
  "r766": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-6"
  },
  "r767": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-6"
  },
  "r768": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-6"
  },
  "r769": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-6"
  },
  "r770": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)(4)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-6"
  },
  "r771": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)(5)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-6"
  },
  "r772": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(b)(6)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-6"
  },
  "r773": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-6"
  },
  "r774": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7A"
  },
  "r775": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(b)(1)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7A"
  },
  "r776": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(b)(2)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7A"
  },
  "r777": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(b)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7A"
  },
  "r778": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7A"
  },
  "r779": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7A",
   "Subparagraph": "(d)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7A"
  },
  "r780": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7B",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7B"
  },
  "r781": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7B",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7B"
  },
  "r782": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "40",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "7B",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480081/944-40-50-7B"
  },
  "r783": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(b)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480109/944-80-50-2"
  },
  "r784": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "944",
   "SubTopic": "80",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "2",
   "Subparagraph": "(c)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147480109/944-80-50-2"
  },
  "r785": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "205",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "4",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478009/946-205-45-4"
  },
  "r786": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "50",
   "Paragraph": "6",
   "Subparagraph": "(a)(3)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147478795/946-210-50-6"
  },
  "r787": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "210",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "1",
   "Subparagraph": "(SX 210.6-04(18))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479170/946-210-S99-1"
  },
  "r788": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "45",
   "Paragraph": "3",
   "Subparagraph": "(a)",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479105/946-220-45-3"
  },
  "r789": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(4)(b))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-3"
  },
  "r790": {
   "role": "http://www.xbrl.org/2009/role/commonPracticeRef",
   "Topic": "946",
   "SubTopic": "220",
   "Name": "Accounting Standards Codification",
   "Section": "S99",
   "Paragraph": "3",
   "Subparagraph": "(SX 210.6-09(7))",
   "Publisher": "FASB",
   "URI": "https://asc.fasb.org/1943274/2147479134/946-220-S99-3"
  }
 }
}
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>ZIP
<SEQUENCE>72
<FILENAME>0001663577-24-000281-xbrl.zip
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
begin 644 0001663577-24-000281-xbrl.zip
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MRG-.N7L_X2G77W:GDY"*9MF1DO4\UK-$Z:^QEQ=/]_3\U#4.35\8ZZ9ZQ;^
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M!B&+4+"%X%)_(YEBN#O" [#O_#7A5Q306<S2%.%6*[L@<J E!@,< R84-:4
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MQ@18CP1XZ0VP(40 >H08=Z4P#LZ^C9'(G>X-Q?X(%+J,<PV=;)V[+='-M/F
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MFQ,PN7?R:9+A-+Y&]U\$HW[[-U!+ P04    " #00&Y9NT$=_:00  "3L0
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M[)S*6)M2!]7NIGJ9'5%&>[N;I0*('-)O?3O%,G"H]U*CIZH,XP6ZJ=^354:
MXKT=Q=-5:M-7IL/J3B.MS+DB:OWZG32A82!_EH;:"GS8A3NK58IDST04>NV[
M]_["I_,Z:Q6BV:%"%>B[+AGO G<U\^D7$.(K'"[=$8I6BWR4E/%Z@*QEQZCE
MK%SJVU+IH/KS<V8]2Q45/'3(]/3,#(5FFA!=4I8N7K\B_!"Z3X^^E](6@:N.
M 6O5!OMNZI6_^!#5^2I::\=#AI_T5^/DV%M$NN+=U2O)E>N'+"/J!KG1*F2Y
M 60;O9T!#Q:NZ AUR,OC(;J+R >5<5@,[R,4/M-->#]X6A7R!%0]5O6>ME(3
MK91:Q*<;>FM6>8VSPP.Y9.N4-II$]I%Q]4BZ"+W5/6K-?*+7B 7NTH&RNMCT
MX@?Q>]+T?=KF/;>#^OG>#-::X:7K%V1ZG_H('+.16DNTO*=I=878S9/6SZN[
M6!3CD!'4SU> XTY1UM8T1[5)-'?)#K"T4:[)\SR37_L!VZ-=DQ]S?".RO0QF
M:+;FG':HEOT9^S%MFF;NMIT63?-=T2F6_#-M60\;_ S/'#NGA(=-@AWC)XC6
MB7=.2N\D'3@_;+;A_[E.BEUSO,!>CLT%S<K%X3[,T1J?N1O=,Y!64>O!=9_>
MTZG\/2*;^O5OV.3.8$]_,=TP2M2"^N2?&Z$6[CU:L&&G:6->V_=ZN9YD4YD$
M'*?M=KG=6D4G7/.=6K;B])%\3C]YY&!/[*BW8*.13S*?QC$/\5*JRE1M6"A!
M5K>$D7<.#LD!_)=W[9,M+PL<H=DO[^)PQ1'YR !U%VY$SI3,)]7Y[JM8USY)
MI;!QUWX93'GM Q!!LG+0TH5+EL7+=!<! <)K6RD2^QL:&0R@AK&4<PB*TQ,[
ML9BV.8Q7!<=Z*3]T=BN-%Y,.@NQ,&V1C%%)OX"WI#84AS:,G'-^D.UQP8H.)
MICSK.PS$_*X; $CP@>!"O(-?E;89+N'XH@Q$7*+I!RL@@GF'(/J@&:)N&8BX
M1--/5D $\PY!]$DS1)=E(.(23;]8 1',.P31%VT0I7&J^R@.72^&4<FWF[:K
MWS<H(:%\XN'Q"VE?VT8@87*=P:6(P4YS;5 (-,R#@LNV>2<;-WJD$7;R?S3I
MX=E=L)A[W'7#\-4/'I@O7K#!5B'7C)@("%Q6&G 'I^W32A)&HQ'RD,]B(P,4
MIZ(+OC !E36PR84 CT2ZT.H']#X.#E\)IS ZV5;6H+'/-+B5UJ5]EC)(4U60
M&Z&,V>0S'F%<U.BM0:R(.!"6'W5AF6:'][X_H2!"T@F/V]P:I 3<@X<A(_9Z
MBGL\:X#@< T!\%G?EY&DX>]=(!"N.2(J\[?><N[!$ZDNF*ZH\M"U_XQF_2!V
M@P>:.9T(+ 1*3&<^5"K\0V"=ZP+K*\:S%W^Q@&%9MS ?@#RGH@BI'EU?ICZE
M?N#A)9JXWQ4^"IC&?#QDO(,(:7,>L/MX*9<X\&1+/;>Y^;@(V 8AT><&R%7T
M@;9;YBL]RR>H96W']^P=AV"V?W-([MI4[<%\QW,Q24 L]3D#MOPK.Z9A&FUX
ME8(!1+*8\UK;X7_M^4NO?RJ[._/M3<"LN+>3)P.(D#8O0+)X>EZX0K-]<65[
M!8C.+L149 &1T^8^8)=WJ5<P<[]:"IN R"[,I(* @&ES)!0"RGJ B@.CS6G
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M/0$@O+1%&C,Y8>KKEX#(?)RDS(,'.@,P*KYL*1!;A5FY!4M;6O:>M<E6*X#
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M8<6EL96(];G=BF*U^^R-LF8,VJK HI)!9=6<E8CUE-HN@H8BCOL:,:D*=]U
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M%9(%Q.<8$Q3ABE8G3]F2O@:C1C]M?[86(T@:$*7/%:/TWZO%:_LDSY<0%IC
MBE+Y,O9!Q5>]@(S14\S&;7\JH'T)U?34@KL'2C* &]:JKQZ W"A/5 5ZF)Y:
M,%45E@?$JNK)"N1,<=%7II^>6C"5%90&1*GTS':P4PLXNTKS<<5TT[,3"T)J
M*C) D&GS0@),%T;*:HC$V!CBN*^ZE*<->"F* 4Z$!GQ5ZZ3PPE\7C] .U)2$
M %WZ9GQMU52!MP$MN0005-HNE.S<*JN@"KQ]0'$$@'#25E:WXLMS%J*TSS\8
M33 #I.P5S=Y\CCQZ=^>PFZN<;FR$4DDD"%U#"O9>A>C/%0J\U^&\9&U*N <;
M,95) \:>S("SJOJB]@%7""U#JO72-6 XO_)#,H<0L_-#6H&0L:^\:Q%T82.*
M4G' (WE&5!T)R)PL8\GMV7-ANG$^V[BY/-OD%3=YQ4U><9-7W.05-WG%-4%W
MU+SB?#0OFN#870CCFC"!!9G$8N:KGL?4\E9EB910<PL3AO.\@Q-4O?J694Y"
MS6THM2GD'9Q2:M;WYIN33RXJI-,/]N$ R@$&,*I.D#R]&-]VQ#F0F2;3MJ;W
MG NE.>XQ#$[@I=]Q$:IS$KH!V4&+RRGSFD[;%LPE,..@FBLOU9ME05PJF==T
MVM9TW[VTFG.,@VK^6*>:Q=?)>$WMR%L'&0?57'62^G85R"P/5 ;%_3:7:GIJ
MP4RM) .\':S>W.7WQ?*-K,AUYK$,*K7T5*VOQ,RIIFGFH!HSIZ(I1ILGIM8B
M,U;@I"B&X:[-2G+!K,!++@$XU>F>Z(;!SJHW0/%P/G&_RZ<^D-0.T!3% !T3
M9GQD!V>'68&5C'_04V$&2-D<*"JR<@ANC]!&N  A(,P,2;NL*$G(0KRX(D!H
M&9)_F9G"F8FMJ]K1H-D5HO.%\NRHT)6-J"J+!2%M2B[F(8^W6XC;+O<0/(;D
M5F;,;&M?MZ'OJ=\Q$'1A(X!2<2!$M>5?"I\V'Z 7]B=1/IL2O1U8%I$%/(\;
MDM3"N0B8^A,ZP8PU32_'='$4TP?+5;_8PAW;@7TE0L)AOVH=QWEFAZ'_X ?N
M@IFGX-XK)56@-!RO0E* @&CSQ>19I]*J?GBTK>'82/B&P[5FH'&DBUT68J@D
M$@BO-L_,;8@]A&;1%5'%71 ACQQ\9FJWS*6D=L"H* 8(G58'S78+G>ZKT2R3
MS\K.29*#ADH/=@!93!H0S[(N',%&1,C5%>)]8^LU7$9J.#3%Q  QT>IL$?*>
MG'R2$]$A7UJN'\-!/4 F$.&,O^:X5_&^L"-M\L!ZU/MS10,I*G?Q/IQP[^)]
M6;]DZ8PGP^X__CZ\ONR-QNQWGW]V>K_>]2>_FW,UK^-YJ^5J0=]09H\==?'R
M*42/]';%,^H'1%'H&D?1GB5P4@T*]Z0IFT*-3\GUOF*]&'/=KRS<N_D8)71H
M_,5 ]I(XU5XR!U"9<$ K&HKO"$K(M%T7+(71KJ]/02,&I=OLL"F[KP8TUW.'
M4$W76$4 "!=]=PFK ,;D6X25@7?4VX27?H@\TCA:.VJ%.;9 :UT7V\2VC]7X
M!K^4&GS18Q3'B3VIJ5M HNMRF[K.9<R#)E[SJR-*JA<3Z;K1IJQ\!?8A]9>^
MR%9!I<OE$@?L) 9BD[;=:ZKKH4PE1(1,0SA4?6=H>TA/LJ<+? 80D:['> I^
M!D+V(?57?9>(P9[ZDJ]PV'6C1W$U<JB]KI=XE)4NYAS2M[XZX[>D&Q2&:*8T
M\_!:DWV$P9A(&8?/"MHPV6RFNPLWBH9SQK/B&7R?Y$V<OR%-&'1_(LNB['S'
M:ZOYU UJ&$LY-^^X?1@65ART2^-5SPF[NH6(<0S7?MB=T+/-I^=Z5B+!1P$L
M0WM<0X"<ZUN%4.BCJ%-L@R @(G9G.#I2YF$_OF:4+LJ@Q"725NNC($H"YD&4
M]%TB3WCNED&)2Z3M/;F"* F8!U&J^C6Y_)Q[*3QW<MMJJZ8@5[:$9W!CIOM+
MN"SS)7")IJ>:O)$%OP0!\R!*1C@CDPR6SBI^Q"'-=%=R2^X234\U[<PJ"O=+
M18,PU/@<V8;C6S<<ANS<,/OF+E8T(Y<)H80D1/R&$!6+"*Y3;_TNEMWX%I'2
M.%>2D'GVWPLW(@L^40W1"RL*4Q)O?F=O&GR1R*!;Q#!+8/-4188@Z.N-VH%4
M8C Z;)@9) ;--%3R^V>T;Q3F/0G!8+-AL#+[+(?JEO2-@KHK(!C!-@S3Q!BS
M(?E,ELJ8WK@BJ)3>MDG[?:/64$AZR%2TW:P1F7CUEJ+6[1LUE"+"0W:BK9[*
MGO<AD:^ )R8AL!U;H5A@ ,T8U(:K.(K=8$:,L@!T&:HWA]^>;'" K>J8P/;"
M\SHM;CB_"WQF4!D^P3B!(KVUD)60$@3/'#?V>'4?>:%_CV87JW@M2(&/D4MO
M+<8EI 0QUN8KZ\QF3,ONXM;U9_V@ZS[YL;L0?\-K!4II;<=654(X9JX]'ZA@
M%$I,9SN>*M*!6&JLL)+ENG@\2HW^;6%;,BJES9>UQWWL>_X3<ZJ._(?'6'!@
ME9*^.63Y H*@:G-FY1G_AF.R4R^&9I;F;<&X+QF(GS8/$V^YD#D/8)JWA9^Z
M"Z&MS?/#XUC)C2 A?(M(JCL3M+F$\FR/T PMGZBZ)2\ ",G>%I1<X<#\#$.J
MZ!Z[U+S=@)<4&#2"C'?IN&6SSELCQ+21/)4:ND'D>K3K2*UZ5IM;/>N<_&/4
MN^Y,>I?.;6<T^=V9C#J#<:<[Z0\'8V[=K*W\E<O8/J&N C]>LEH>P8R 0W<]
M*/!H3JN2F*=<,=LGFRIAW>'-37]RTQM,QDYG<$E^'DSZ@Z^]0;??.[[ [5;'
M^W/E1ZR_J/4KZ6!!I(Y\8FULQY[RPQ?VC"\LA;K3_?6N/^XG,+:<7_\YZ5T[
MN9XWLFHJA7:QBLBW&T49!>Q]S/L3F)A*4V35>T2SU0(-YQSNHHO7S$^2,F?%
M>S*FU)D*G+O1TY)Z,[ZT&4<<\85JD$#;=>K2V& UP4 D3<*,_C-$.Z^*JJ&W
M0ZKGNK5,^W*LN!HP:6]<)VPFW\RN&-JC%D)CFQ'AS;A,BZF>XX?ZQX!!MJN>
MXP!U_K[Z@WIVR3'F[WA!'1+BQYNAYC58>WV:%@IA7FH 1T;Z2LMPGDHZZY&#
M3NY4QQYQ*31WJ72HJY)=B<WA(1)"!J!ME5)[WR'W!H(]2.VQ;=S>KA-%*,X9
M4NI7B',GXFO?O?<7Q*@$.1P%>[((QE*B@1M"?>7&<]-%U$V<B!E_$:^X.$1C
M$WQB(<"]G2Y_)M?UQ6R0>O[65D8KI*3SO= 3]J&@)RP9R'&#F9,9REF/U?C&
M&M]8XQMK?&.-;ZSQC36^L<8WUOC&3/>-F79PT/1,0[4'!]&;#=IGM2Y>WOM!
MDM:*//P0T)ST_HQ,#/[<I\MN>IA(M_0[AXHH6BW1C!;,)G^@M9V?W07-.I!/
MB?6,:Y'!'$$1QLT.')G7<A'9$6&>R!M=N7[(TN<+69&H([O-0BJ9<>ZC2FU[
M%8;T$536,J."(TTQP.AV6U0]ZE!PCKT1,Y34>:EWW,;TLHJ C$[;O;DJ9>X'
MSZ0]#@6AE%J&^XN:6%Y^R+*TW=:K4E3V 0UPX&6_JN-8&7?HOZC%P;J K$_;
MM<(:YO)<>,JCC]S+H_M'9>,O:I5J>H$L5-O%R7I5H,LD&QO,*@(R.FVW/:N4
M^>C6UIB9JGUINWY:I; #%!_'KLA ?U%[6DLN2B,PQI R.AK.K\G?)H]NT#XY
MN46A1Z2F^U(<Q$3YA(^'?A"C$$7Q =[9TD/9;4P5R Z:DU&N?%[:64@D#QYH
M-;K<-=3.DNXGMY]9,6,Z8"#+3>E0R4%#LBU6\!7CV8N_6/!7==(?_[.J?/TK
MR8?=9EBW8D K-2;/]BYP5S.?UA$(\14.E^X(12MBY\/Y\"E-\8Y8+JXPW_8C
MG&^[FW"[&= A(SIL2"<=T\%S9SMJFIK;I-XVJ;=-ZFV3>LN%LTF];5)OF]3;
M)O6VCM3;]88H.Z-(WF^%"&Q*S!5+8=R$.$+/*! ^.;AN8='EO1S+D,HUONY)
M[UVG/,)ZSS6S2/G[?!MG]%]#'$7D0YW[ C] II%%VM_E&ES+=>D^/: &#[WO
M].$^T<RSU]0B'/B\@VNO=C2V)2 5\-@VMA&1'>XA3+0E#@YP@/.\IC8$(P.2
M6(2/6 8()6U)> F+$_<[+=;A"^(6.PTM0H3'.82#MG2T 8I5YJY<,XLPV.<;
M0N"S/I=X1AZULK*?('_WNJQLQNG-+2)KBA=B#[[&E]WXLAM?=N/+MMPIVOBR
MK82M\677X\NNJB:H,=M.N1];)$/54Z&RUL>(6-VL0^QL1FVM( A<:H/. F5
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M&0B!88H*V6 1@<E!X\@TBF*Z:1$DBR".9NE%L(G+(-'RQ:#CDCM6\$4>:17
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M.#-Q4A;U7UJ*5G_XI<D>N0\>!@FG*B$7I-,#I.R22WBGD1;6((6P%B*LH&*
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M+63INL9(0\YO)]NIH0-'-<J*]X%H;^BZV\KK"\9I8FDHJ$+E->]]AR"VWA(
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MXBS5'I14T'%7UGT#/;[A;>JU=!O^@=BCJC=2JY.6BL8.I-R6OI!"[):]Z(B
M(8D<5Y\<S69V)381;N:@F=6DTV;U'[P31DSSGJ\HAVD)7[K>LLCQ.MZN%:_"
M0L_I,1;;9G3.IYB4P!#/%NG@*(F@1ST5BQ!K5?1UI?R-I\%#N!>378MIC@GU
M&O B0TN\@U$>%\4/S?EV=F40_WZA<)-H"N(F444+Q[T/;_<KRR!;\ V,7]#C
MDY_.''"(UN\RK5@XW("K3KCAJ/93-CMO R5XOL >LMP="!HHHGX\JO0@^8!Z
M*C/.%\BU//D$71,4OD&F M%':'!*4V%*F@H#;\Q1YY]>K5:8WGV']T@FEMJ
MD4^L:9Y=2K'$ !B>[H)Z;&)Q8PE2;G%OCSS'OVUQ&K[.5[ML,>O4/68Q&!NE
MR6I0Z@*EKA&P.>NAMD!C_C%[TQ[XRF]'N8YSTE<QKT=8 ;4[CZ;5]\=8BV:I
M*:M1!LI9,V(C:>MK;I@15%L!P]IZ))BG0D#$LH)Q.5_=!R^&-3^-GH_54V,S
M9.NI2B4PK+1%JEQSS5(D:%9YW$29,I.H>Z>A.LJA@;FJS(!1"T9\VFF"743*
M5,#0SP[GN*@3,55@Q!/Z"(,W7_&_%'&67F.:-F W<;*RX[%X@7TS-14-S$:
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M.,4%#T9],%S> ;3NAH;J[+=H!'$K]7%Q*(7-+1M^8RAY/MX,0$H/&KD#K6_
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MS*D#NL3\?V?IU7J39*^X=F0W<? 0)YUE[=Y+&&?"[6GE\8WK'ERVUP?#R1U
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M+1O1B<,-.F!(:0E4'@[6>JC,ZD4:U*IZ9U^_UH:J7P[$?%8XD3J[G@P8]BB
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M BO:Q!7.<QQ=QVF0AFSSK6#U(:CN95R$V3957FIW0/NN[^@YZ&OI7]IS$..
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MXR!_'7S!4=I0ON1NH(>I)R.L^,HB$6XNS/*2SI!H\:I[_%*>)X2 TLP2@PZ
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MUR1*-@^^PYXC<MF.9LW.#<J52"T%Y+-^SU*373=$<?3Q=.,%7D)NO6?BCBB
MP9*]IYZII^1')X=M(0 Q!%,>G:-/8>A^\7Q1?'5>9%\"?!Y%!?Y0(W2(K_,Y
ME7DAK,C,>0$, 94,E 9<NX!>:W1BN/=FWJPPF.O6?4EQ*!T-G_XU="AU16<B
M:YANRP7'NN&S.VB7]0JV5X4GNND>@]NWGT*?0ARS_4:RT5LVX35 J6W,(@"V
M.9NB@CZZ"@T&FZ15,E"J&K,)&#,@)=!6N_76[O?@;)@! VSQ/"P/I:HQZP
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M@.M%3_)6_YS;:$>0[&<G) []-.'?WV>=VR:<H]_GW56RE84*HZ=8@VUCS;#
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M4-*Y,=D\^$Z0T%,9\X)=LR**2VR#.M #QVKK,>;(O:Z.PD<"U=E-&6)$-[]
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MPQ<2S;T8>K ZEH)2V+8M[K2U58:.512R,'6J(\D7E^U!#[Y%4E8 COGJ%+$
MS"SE^(ZX7KIBC>6+A2G#1^)0?MLVG-7%KP0O.]F-IHY/VZS+C *1A?+:MD&K
M)EZ%2*&36ES^"TG1X7NC(R$HC6W;IT[;&DFP0></KFP=YB0XNVU'Y9JS:XY<
MAZV/P\6"S!,Z^[S,GYQ@229TGS\.F/[L_]F<]$QG)Q[$0$'SYO04P/[0#]SR
M+PHEY?VID8]!.U[S6;3@]LL&44>?>$[2(LN,>&Q-F/NI2X=>$:\,0WEG:[L=
MT'[8?$HP>#_$X:K#TV5#$V-+4Z!-#H9U3W;=? ?8QOYDD-_P??/IXEOJ4:\G
MGV6Z7F>!YXZ_16X4+,)HE9&GSR (K0#:1YI/=@_O(X;HH&^FMKEO'QS/I><2
MU<7304%PDJ3&V#&$^O!"2:BX!82P'&HSYX5=;FDY.2X+I:6Y//0GTB)3'YV9
MK3+;_'<[9Z' %1S=K[UX[H=Q&A']C'AZS5#6FT]4;[:<UH%G4\\1'.3-+R39
MUS\[ ).%LM9\"GL :P9ZG;C/L2'RK]/OXGZPR96N[A=R7TU?:ONQLP\V&2@K
M/7O6.O7ZY[PR%6["J)B/B]W3\/XMRG5V\#Z6M@(HNU:8_4R5:W0%9ZWU21SG
MGBGQUC5%MFHKRD-)L,( IM&E4<QM>FKZ@Q7&HY,>G;9EQF/^(+FOY6Y,%Z)V
MQXMI^AA[KN=$(E<,5H51#5""K;#\&&O7[*07!NP01=C#+5GWVAAS95@'.+FR
M+6Q5PJCF4=GN>S:L?UY>%-.)TE/V-8GGD;?.%+Y*8R\@A2<E2N_:?->[Z.U/
MX/2'^_%LV+OL78PGG_KWH__NST;C^U[__KIW/9P.)J,'_O/XIG?U>3JZ'TZG
M.$_<Y&F+V/8R]+TY[%$(A0S.^6%<H(T_*,3?$Z(_7#FQ%X\7#X5NLJ6QP"W+
M#GZDTXQVGRO:W-_E0#3\6>1'<_1=X^#$T@H+@D6A_8GBW46<KE9TZJ/3H+<,
MO(4W9YD5CEHOGBJ^%TX5[WH7T\]W=_W)KVQ6F(X^W8]N1H/^_:S7'PS&G^]G
MH_M/O8?Q[6@P&IXGBU.,#2K& *,>*M^UX6N&BQ7C\/W%IY E9@N#.8D"\6C[
M*!QM[^D_/HW9D!J,[P?#R3W.B)).F70R+$Z7XT5N\'?\_1-Y^L%74_58U^BT
M ;0STD;QEUGZCV&:%/F&C%6#.I#':ZU=X>C.W11**X;WASPC[S8%;_:>>G*0
MGJ8XVB_?"D?[A]Z__]OW[RXO?^P]3(8/_=$UWXB/9_\<3GJ#SY/)D*VRT^EP
MAK2P;G=#@W#U2,G=[H8.,G_IQ[MI/3@#6]#**>4YHIW9W[#7TN@Z]"=Q>6XS
MVDSZYWC&<ZKJQWL-52-/ ]6ZPL%XKPUA*Z:!;[;YRX2IRTK#_U(X_+\I#/_Q
MPW R^Y6/_^%/GT</=W3LXPQZ:58V_3@'B*+%H8D;MB<%,(K-:D$>L& :CP/1
MC*&R8CA^RY,^Y;9<\3!\)QR&WVZ'X>VX?S_M/?1_[5_=#G$&'[MB,W% DI7'
M>U[*:$1)!9 'CYH&P9M/M@^.[RX*7AKE&.'2"'DO'"',B$S/HS_3)6I$AP;_
M9;4MJ>3N8_])WMC#MBK& 1,'2]=\75.,[H08:O(;#(T85M<W0E)X-0/"PXKA
M\#UW<G@*?0IE?!!>71H/'X3CX?O=QFTZ&P_^]<_Q[?5P,N6_^^Y'OG^;_8JS
M?F2ZZ->-PW*(_E4E%A@Y1BN(017(:XJ8&I%WE0DB5@RGCQ?%-$#%XYMX5'TC
M'%7,(CH9WO9GPVNZ"6.GH=F$;LCZ W8EB60!D>FE'V%Z2:SL#>)V&8TZHTJ0
MQQV4PJ-,#L8X63$6+]\R-SXOR>RO@;MSF9!>_%U^*_81>+M;Y0;CN[O1C)DD
MIMQ"0?>"[-IO>(]WYZ=0TBB PZP:I/@52",!H]:T'N2!6XGBPU"52M#9,9 O
M"X95\<"5./=<[@9N?T#WHM,16T#/-PC-:WM'HB7=N!5:Q'H=96@=YC_NV8)<
MZ5>M[S7<%9R&I1TC^-W%E"SEMP)BAQMNI9P./^'= .2-GI!U&/&X/GUDN%0"
MZ6!YT!ZS(R5$&'F(Z2@Z/%;"\;!CY+S?AC^(1X[8>>;R_6[A^Z4_H6='K'OS
MU^&0MH]WB'<=IQ@%D8?X*E(XPFOHFE.:*39VC*H/S.&&_)'2*H?L_7'QZ'HG
M=E:YW'NK3#]?38<_?6;N*<.?AVC#[% ;2 83F02>+UFQ/4#7,8D(]IJDH4/@
M_*74W8XQ XJ]4#I6OQ-[?QC$8/3^MOW ?YP7-"2OUH+)(7!/]=5NOR5=6V"Q
MN+)BTH'&<:BG';&WBU$\QWGBJ<<*E@4:'31LD_TOQ'T4*-^U06Z&"WH>J0F9
M^TX<\^%8NMT479 =%84^Y&L-.U)UT8DH+0C@4:26 C^C:PL]$!#0F?H<L_<+
MXL1;.<IW/ [+@1]DL84-L:+H^ M,\=FN06&U4<F <T?:PHL> '2.;L*(T%U>
M%D4T+_LH!%DPA%]L.&"J.Z%*<$X(6Q@^&3[T#I!G(#Y,H@Y>UV#B0&(;RT9E
MOL"9P().8JY>3'=-A+;UT2=]WP^_L'=\: \=1,3UDMLP!H>,5:T/2'-C^:Z,
M:3X-.'3>ATX44&79FP<\!QYXV&H%@4PVEBO+F$D@%.B4\>#B@&K"D)QX\>^&
M7E00:2!YC>7!JG*< (."SN"-XT4\\UK!_#<*J'[I:K]&*+9',''PB=T:$HUP
M06=Q0IY)D)(\\-?H+ \0A;)GD\$%B <Z<_?D2T&[* SH/^>DT,? 1)K7!.75
M'DM-5;2LN(M0)KO@>S+)]8,XE!">\J+WMZQVI)N'OY;GJH!:P"VF2N@U^* "
M4+%BC HS4:C&ICBL49>/ GE$_J424YR2CL*>45A[$@H[QU\I]81JW(D#'\4)
M*)!'&VHF"MG++O,GXJ;L2>P2X)J0>ZU4)Y)-@#2IYWA@AGY8B)0$)$ PK@7[
MWOQD>G0 63&%'2<(4<UCXHA189J0TZ:Q#N8+J<,\6<RD ;TPT(AU,*T(3#%+
M3"+[P3]]"B.Z48E6O+4 CVZM)-H4>#IY4%BZGZ2_&*ZKFCM-@G;/-I 6M3UL
MS_ZQ">9JY=$AYNRXA5S@5JON-=A-3D+2HIG\Q@N\A-QZS\0=40J")9OU,D,0
MURYBKR>R;=T^$J2 F]'47]NGL+?+M72@QBA [US;1A:P>(C"&_;(;N&M78.4
MPN"*L!U<:\T@; B?%4>L?3H U?9 GQ0 >5/P"K(#[/>D!RTK]*&KS98LHQV\
M6878$9N&601.PZTALQ2?04H-^$3"9>2LG[SY0?J- SL 2!)[/85R!%;(IAEQ
ME^9!-2."DST@3XRO(U:M,,B%N2BWC(VCB;=\@H6L5Z^R:Q%M)Z.'OD'=N9#E
MF^S +;QV>D<<-@;=<3!A+WVSYY]I@?LPB+8_\I ^)I]OQ.9/@?='2L!NSRU]
M'GM6K^[9UP8M]G3"_;P_7F1'A;WB;$!M->\G.Q'CGE;#-[#/5M6[4VT V[&A
M &7KN":)X_GQ/9N+6;(>X;;CO20+3L\@:T?^H=[N2^>=2:Y%3.9?+\/G-R[Q
M,@7H/_;MIC_\-J3?3C:C8!Y&=.?+^>0)'@:L5=%F$+JBQ\BI)$BP,_L*J$(-
M3-R5.+JF#1LO2K\"TR24[<Y*;:"415,F--<(;-(4ISHRS#ERGC9K/=!MT^+,
MB@\CB5Y2*)?3#;RC/FS'SN90C6*0#C(!=+"2$?VG(@^"J*P=1(B[D0S\0O-W
M>]]Z"8BCI  ^_6D///WAMSOG?\)HD,9)N&)9A%\\$>BTH*A<%P"7-+VP&K:'
M];VSHDM<J3G7X<KQ1"L_+:\HCHR\!-0CY!4:[#>.==JX9U]HJS>S+^&N97=D
M]4@B <"LO+PX6G8'-6K'IFR=Q@U=)@Q]%H,'0UE2%BW/@BG$2ET;PO<^O')<
MY@#&(HQA,*M%T-(=F*(-T1S=[G:0:Z.?#.@6?$,W7]SP(]^VZ.2P[SFE.S!!
MRA&]_N@T%1-D,%=S9K,C3DQ8F@P6/?Q,V'$N[V^*W:9I/=AG<3"/U0!"Y_4H
M!\,#B=@OG"6Y5 P^I12V:1H^]@#*6V$Q^7"A"HF^V%\!JHKE-@ZQ%46<N94%
M;6J#IB]ZV^_WPD4O;T'/"=P>;T,O;T0O:\7.UG)V,&[/GA1O.\0^XU%\3Y*<
M&:UI22?^*AR(39!"G[9Y$_.A-GQ9DR F6C)5,MC+;'VQ\TI0T'GKN\]LCQ"/
M@U' GB (H\U#&LV?Z$9!M6E22F$OM_4,/P PZ.RQ*Y45F3DO^\E!3IJP,':2
MV5JX4L" 3I% P3RYT9_$';D4(6_A.<<._27G%OJW=$7</!MDX71FM!VH];O8
M67!K=:5OEAST/CAE+E!>LKDF_.% Q=7+84'L3+CU1-*(U4>GI;PSV.[SLJZF
MW3R!A+'SW=9"GP%,5IR-O[D0I2(JG8G9GX\3NRC/P^)48M_P\[ P4='A*9A_
ML\<_RL_"N\]B'X!?8TZC0[)%:7PTK@C@&NRXJJV:Y@BN)[X7@[2%1W8]@ZYZ
M:YV7@V'?A>:MNFW<'Z(.*J\V,_I9B;.$3L6B\.LFLZAI,PX7=9#)VBAUP]"I
M6!2V@TR#3@M.)E=0\D2_C9-IY"$9H1\N-[OF26_%<QF%"+8%T:!3'I"EQ0']
MY#(-%\D7"L(U>29^"&)*(8)M@ZK.E!8'=*;X6>G.H0 $=/M?5$Y'F%X2VSA0
MG3<H*NCT257\%(5QE1U*+F=K3M2CC31T'2OA@4Y;?SY/5RG/>'A-*+9S+XN#
M(&N?;(T@*Q;+G@5I2;527H36] 5KUTE=7Z@;9//T:Q\SHT] EJP1!^G7+)DH
M[DD5^PF7PK['JW^6*(!AAZE09"F$11E535]N2V#1:[3Z%:>A@]E'KHU2R-9U
M6F/4 P!AQ?C[]J*8I?A"G+Q8:9:793._Z)43F9>M\;SZ7EX_MOT=-<MY8SEG
MH=9UD90=UAY8TFV00OBF\U*K .9R67D[J(%TND.") KAF\)9@_8/I*DMWZ*R
MG:5$I RZ+;O<*!9>HS-@RR7L8$;>OY1\%!5I)J+PSHF25!UX52Z"?536]8UB
MK)5(N88"VJZ=R"<!&83/WN5')9S"DMB>9":H*E1M"%RZ!5]Y<1Q&/'?:."!*
M@*6EL9]$-@%9HW(K0,^^A 9 %TJC/YA:'>DCG5M!^J?_F@UO#; NE8>BW=C=
M476T!7JWT[-I69-)I%0>BG=C'H4G].YCO5O!^R9,(P.XB\6A:#?V@G9UM(^U
M;@=L[]FD;Q>+0ZW=C9F[3P#[2.N&P+Y)DS0B/,IBG<3,BJ4$6UX<"G9C=\<F
M8.NT;@ALGCUW%,=I'L0])4GB\S#B\8(U7[<7-)"'>F!8L8P:XX+$CVX+:2 /
MY<>*,Y(Q+NC7];OX_"Q)]2!<K<. L-A;I3%,(V:']:6*J5*M5^':%X>N@V;I
M[&.2XI;0 ^EZ!_Q(%&K&2%8<O6ROD5]:J6<VM0QT-FMLIZ7L0*6I#*(\^O15
MGIRWZ7KZ*Y8^ &HV/I3"SE:DO"Y2VHW%^EM&TG9Y9)EQ%6EME$+8UN@3.!*J
M;QE%=TZ218W2-D(9*LM@^T^=0)!(><OX&04)H8 F$]I$OHJZ^V1)X!&EK /;
M+_V4 08 QS(^/P=.YB9$7.;U8+)X"46QKY5.8$\!!3IIMV&PW&HEYZ=<"CM0
MP(@*D8)6H:Y-#2 LC)T*H#('MF5,*K;M/@SF)FP4RV/?R%8FY%AI=$[*T^>$
MK/-,369GH&,Y($??6\$1# 3+N/H<I#%QK\(H"K_00]O 63MSNN^\(> ]G*H&
M('^-W9^=M ?0 6,9DS?.W'"\%270W29.H.I8<\NHH7M_+W2]^8.S44>5:<2@
M)-EH<I!@@,[4[K:$[O53]DQAUM#I$\4CYG&JJ@L(O2R4,SNL$' TT(ECZH31
MA!1?V^.J?7*\@"79'@=%\W&6_MAWO!5+WZJQ^9U2+[I+E/$@/1W%4T,W:6MC
M<A"_:6DTTBR<$![S^N!$R?Y-LAT2I>BD;VN(3DK"7O[%7O[)<\#2.6!)-/#/
M 4OG@*5SP-(Y8.D<L-20+\;]AX^LMU =GD*??H#^\,6+8R9XJ7X_"B"(?9UL
MXF(&!Z(AWS]% ]Y59>*=(1-6./O!@6B(B3LO"-E-=:D-^I@2O1BV?=XHV \(
M OJAN7B245V9%$MUR15)I!\ZZ'+7CFL2SR-OK4M0 A+'7C]J\G810&(9@=8X
MOMAA,NR\XTMKCF;V6/PL=S3C5L;B5 Y[RDHH@;V9,^)&I[BYG?5]9MY\)M%C
M>&1BQ7'<@.Y!1*4[Z<D$W)0@&+P%:;8T:>^^DUBT\[1W9;.V-<GNSA;KL\6Z
M>9K.%NNSQ=HR2LX6Z];F,5R+=:V6(5UJ>E%9[#,0U%RG4,&2T\^$K#,?J3CW
MMU"[^DN*=\EJI]08G8^M22-_ $_.Q%'!3IGD)&JBPU],7IPE,-C&Y#Q$9.6E
M*SDA -%.F=K 4%AQNOSN8A &ST/:8CK'LE_$!9<J]B=2^)/2C>I[X:&3'44'
MX_N?>\/);,2.F^RWTP-?JL)W>OQ#)SI/R5(P[EK'-3_43G'BY%D-H=+G\V=-
MH\\(]?-I%'V#?3Z-GD^CY]-H9TZCDE7R<(K-SU^TX'NELPA #GNK;>(M H:A
M(9<=^?<_5*3A0]>L $!U6J7!"/LN>DFI%6[*/XW6^/3=[,F+>,3&AAE^=)D;
M-3+84:U&GFD0]5N$7I>442.#'EQU*O9MY?B6?)M2GP=@5F'A6!K*AQ7SCR$F
M[3+#$C;GS= ^B0&5A[+36/Z$&MB1X](0/_\O]3>7;\OM4!*B$NA4!G&]YDUE
M\B7KA'_G\EL#W+524-NN%8[\0 S:9@ \+1G5 &7&BHFI C9MLP1<U@WDH0Q9
M,7$9XX)^J24Y>VK]7'5R7;KUA6'0:9=7B8K&_.+;M^I@UIK1!\[VV&3B2SNN
ME,%0O)9QN'7*-AZ/8D%L@V?5<:F"P;+QV6I"=3OB0"  6,92BQG5[8CN *AO
M&46M!;K9D<2V X%N\MC)X6)!YBQBYK384F$UV'=&-867*B"RC-B;B/R1DF"^
M&2\JIH)4U=#A)+EZ8"QCLN5,GC8FQNT&46R:'R]NO(C.%;2/>1%+V,<;#-Z<
M**OH<KY< #86.1 +O(0U,:H?E>["96_AND)4SW[!9[_@LU]P%YQ0SW[!UE%R
M]@MNA1EK_8++EW;Q+$P<7WF1J1+ OBDQN;C4*]Z.[ZG.(5)>'-O^?8+_:5MN
MD >?U7E RHMCF[!/P+HMM\?#S^[&EWY.@8EBFZA/X4 %1E/.CN^NI@]]M3]C
MJ0CZ<QE&+HL"[1H%<A8Y =U>J9,-BXM"@;5B]E!IVP; ZAS"XJ)0@!N['*D,
M<$N)@HN?5,=[B8MVR]=<H6U# ._G]\+$S]H,W$I+I*#N+%;,R$ ,FNOB^DBN
MPT*=\E(6:XAN^V\\18L55OQSAA:,\WQK&5K^,CY6-GH^6NICM1WRX^!@/;LG
MR7@Q<U[T4YU"%-MX4VGVTT*!3AJ2UY6-KHL=\[IB2H(O702"V-:AFCRK2C!8
M1E?+'C@VNC)VPP.G,$OS_K3-^193@&\(FQ? TR&HJ@Y[-1I 91G)K3PZ;J7G
MHNUOCA?ZU+XS/43>'.Z=KZRBPQZ, &C0R50^Q'U/OO _J=QV@/+=\F,T0P6=
M1&UP76X4Z <N+YK'D S".&'/:T/':86*H;3;856I"<>&K+[EUHTC;^D%CL^[
MHB*>E'L:0B31;T1A5('UL7)L,O6@PRTKBYZ)ZH015-36,B(LBX%J[CK\+Q $
M]1"%<T+<^(;J_CF(R9R>8UQ8W#5 %,J@'<86,!;HK#%M]MOB?*],W(+C*#_V
M:$X1L!K0?2:,1Z$),@WN-Y3-N"&BD;5=H/6BZ(X69CL.*!;VCZSL').=;TX9
M7P?UH*<!K'>4"5&R(F#M>WX^S=[_CH=_I.SB Q*Q]N&M,&+M^^VKBKWI;#SX
MUS_'M]?#R93_[KL?>\.?/H]FO]KSQF*FK_YMQ<-R2#X+\WFZ2GWV0#%_<6@0
MKFA?>")!3!$<!916<AO&L2:6S:P6.Z) Q#P=^C$8*88?U09L[]'<4YG26]LB
MX:ITZ&JDW]H4,\??&&>K0M:M69/#@/X8J\/G-&*OAE*-GNA!=@?-TD7828K;
M01>H*Q[P(U&HF3"[:R\B<UHXWAI(E7ZJTM+87D/*/E,Z'*CU;?!X-B4)W=X5
M\T*IH5:*8+O_P/$&:-[26QH@V'5"V-X\8.!AVJ.??ZDFJS#@9R3="[."HM@.
M.R VY,UOH?O'.Z=C@^XO%\)VJ#'L_CKMF\K)S4C.;;@W831PXB=U#FYY>6R7
M"C#@6IW1IYJ';8I:T&PC+@WU9F_LCMQDQE$IC,[&;F<\\)TX'B]X&X$'M&,1
M.W;[=1[.CG4L1$H@K=6%)NE.9:*R=I"D[7B'Z[9 DQ//8O5-9;QQ\ECZPXF@
M7!S=STO>H60SF4A?_*F,1!Z)^V;KBU((W14+S Q =TOXN:K"CT0(W5/$D!^E
M[I;P,ZC"CT0(RD]CVV9#?I2Z-W1(*<^IU\H#BJ0L>IBZ'F9%ZZWJ_==5>K]$
M"$I+8T8JP]ZOU!V=GX+=)O,RZ*?)4Q@Q5V.0K>I8"#F_0-5[4;D]2X:+3=P]
M.-$XXGM_]V?'3YEO)&\VB$.Y,'8F@OK)U &%3JIE83"-^=C71&W'XF.4S>7_
M>^7$="FG8% D.!D5J995AGV7V0;O:B!M[01\/JJI#RCKPKY>;;8+ & L](#N
MO>RF[/D<SXHS1BZ+?0?<Q@11@LGJ^: :H451[%OD%D:[C,Y7-KB+M[X%!X@I
M"ZWQ$J_RKA!0+_;->!N3 AA>JR>,^CL)M%KLW!8M3#15NHC9))30ZK%?CCVP
M?&18&%B#M@+8WAU-F8+*@*#/!D?M&Z=)G#B!2_NN 6LE*?3+TZ:X$V#3V W$
M/OYUZY\U7GP./-Y["@V3WDJ Y=$O5$]ERU!?6P?>-'V,YY'W2-RK--FVW& (
M2N31\V$T-1B5>*'3VW==CT'L^ ^.YXZ"@;/V$L=7C]PM8@!9]'P:-=$*QPF=
MTO)5'/S"2R>'[C%1$Y4P?"RCT?SN"RJ/GG"C$5JMOP([:F[BS;TU1WWB+9\2
MQ1$6((J>@:,I4F4H6<;GSV%"-]]F1)9ET+-U-,*@"!?+J(/9 U0RZ(DY&EPH
M+3,+B)H(L@QH!=']#QLDL0'[0,U,3HA+5FN&M29WNT8,[ #2*18EZ*!SV(E,
MX<T%=M7$=9U)Q-M/EO3Q8D(X!-F3E)$3Q,Z<51W#<B9="G,F?:3_F QO^[/A
M=>^A/YG]VIM-^O?3_F V&M]/[<F6)--=GS])+XDSIOD+QOW O25.3.()F1/O
MF06_%=JKO&^#RB-[U$*).QBK9NAT^M:>IR!@JC*5\RCA01HQ;.7L*X6P'6\K
M<@X HM-$WSF!LR1YED7MTWOBTMB.MQ6I5:F.OKNB.XB(33/7)/OO*!BNUGZX
M(=O9YM9S'CU?X_]@5@NV(VU%'JM A<[OC1<XP=QS_$^I0U5-"&TVW0-E*>\#
MKFX\\>+?]YVTSU)$<R7NZ/\N'69;&?B.MRJH1S>E40KL&^VU -L[MV*_:ILB
M*W;TEV_9+9>7K'C2L\!EFE(M" 6" #?U[X2;^LNWNTRH@_'=W6AV-[R?37O]
M^VOZ\_UL=/]I>#\8#2W:WJN V*FGW^L;5H.T\2=Q3,AX32+>:?D.EYU ^0%4
MHR!$%GG#7XG*P]T_&"+TQ:7<2.VN3E(<>\=>!VE*).R8<"\O^O,_4B_F'@?Q
MQ4^T I\J&WLN;WH8Y/.A>+)]+YYLF6&E/_CI\V@ZRHPF%[V?_FLVO.V5:M[-
MM4@S[%4:>P$=5I3I1[K8\HX5N'TZSI(")OHIUK0>)!_G^1-Q4Y^,%]OV%HF_
MVA1^TJ2L-J_)CE0^U?@^]&8V5AX_M;6@I4>&87FW%DO906G53GU JEI5_!35
M@O:I<Y])!5X[;98DI1:UC/TS(D27"@T@:@>)FDX)X.I K6925O.-AS)=3:D$
M]K83W'.*KMX"'1MRPO\U_9VY0SV3Z)^ASR[U8R6T\N+85MM*..NT1S]Z";1B
M3UB.%[EN[I >8TIF*/["I=%L!*L0^<@-V?+H9R@3[-"YASV+5^T%/(MHLO+%
MN\-#Q,Y<D)1.O%NSZT;.CWE-%LZD.@ZKPM7IN\Z#>24>9 X\!4.VZ"DAN0SV
M?5D5WK40V&L4XWV6W\47;U.RE4%I(_M@:"/+/M1S K=7^%1O^ZVSU>QL-3M;
MS<Y6,RO-+V>K62=I.UO-SE:SL]7,BH,DSB&AZV<$]"WPA,S#9<""ND<NA<5;
M>&P&SL\,^<[]X.P0Q^F*N.SE(_H']E#/L^,S;P.C+7.MW[5P%$.-=LU2T6F[
M@V@#G\.P#R*(;QPOXM'K9B<V944=M$Q5!.MU34E9@$%6LJ!U2Q.3].L=-'BU
M2<OK[8.:G*U-?Q?;@=RF?F=7HM\ZU1P%S[1\&"GN9AKZ'':":.3^=03\J^I6
M?,#<A\&\.(K:Z6*23V/GKT;N;DI"7E77RR?N<O1/F-)SC=9+H.5F8&?#MF.%
MU1/URKLG5G_$3[5M70=\E3VN]:Y6I8\UEN0)N8^]]LYU3\R<'4[[$'H^<>3>
M5$#;QEY40&6\8*&;LR<GH&0\D&A.]63;3Q:U&?JT'<M1D!!*7W*""?:$3Z'G
M.J_12GLRXE;V)9'C641U#98LM7LI,K6_8MO&_:@RZTDG?0@]J7I-_:@&M&WL
M19"9]E,8NE\\WQ>OW[0^\2BJ?=FKW [T#/#MK8HG<F6EG^WGP$E=C^5*B<*;
M,%HY$Q*GM*./%WD@/2W$?7&5_K;?R/UM#QUN=Q_LT2_V^"=[^3=[X:*W_VKN
MFGMVO6U1V[/K[=GU]NQZ"_8++*AZ=KWM#FUGU]NSZ^W1.V=\)U+L84I/7)6
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MOKT=*%/0"DMB'\-T/:6XC5>HVM!9*GO?9NXY_OA+0'?W3][ZUEMY&3R?UV%
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M#NF,R!PL+?=MWI-!"T9W:4W$TEF30&"T7E1["DQ-UI7C ,@&PQ@HT2R(KMI
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MDW4X-UU3)8E/0'L&,(27X2Q"/UJ93>6+JM@#)%3JK_=$US"A'E=ZAJ;)(PO
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M"N86C;IHNH).):Z@B5O%'9Q%Q; 5T%-AQ')"S'ZP_CUIWER<$.BTNO/*>?,
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MB5BB)+#"*O@6)AA-\\+?J4,8V9D]:-J&<)XZ%$6__3V"UE'6H+E;J-4 (*A
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MLR=HYPGV?=GCW8L*DW/PM#*Q2[.SNL5&S$_XV] 1N+LY.EK%S(XWNY7[/@)
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M27SHFN\^;FA0V*H$G6W+T:5\OGL:M&\DZAOMHS5AM-V.;<N6=>14<R/0G/P
M3Z^7%-T;;!)8BT]@YOI\]<4>\T9K:/WAXCOE5>EF3EN;;1GUJ4JU7H0D?LRE
M+F/S$O7$95;.V(.!C#F)VB"H*$Z26\>BLPU;@)6<B939B,C!43P/L.8/+&<X
M0G4FP.V3NI1JV:ND%G:M>A%HUQPG/J_=:36:=[5IO?V4CV^PY.OFV?1BR@G+
M3>(<=X=\&,W8HB2N+Z'QF3PO/(/7ZEO@F;GWE0VURW*U[\8M7R9X)K>PR2M3
MBH/G3G<[TJ:ASL+34&<%IJ'._''-M4WY]ML9Q9T];D:\0H%IJ #ZY.^M2_.L
M_N/ZBU98&LJ7E%7UX?8B#16%D71IJ*2[/MOR4-(.\E !Z -2]>OKS?.T,?+1
MCN"X*;\\5 "=O[[<?&Z"7SS_^+OX/%04E.U='BH*4Z7-0[$%Y:$"T/AT)5TV
MSB[.?GWW2?.(1>:A@M3Z^FOK_.I;?3)D,B$P<WVV+FSC>=1Z0 <D=I:'"J#M
MY9?V9)AWU3M=+B0/%443]R,/%863_<A#1>&D]'FH*$RDRT.Q-$E5<1XJXD(_
MV&OEDH<*,&\W7WO2\U?]V?KY6*:%?G*+DC@/Q699R;S_>:C@;>=<\E !\/S9
M4UKWO__<3QY*E29-;F$3YZ$*A.>A5$;5PU-28;NP6::DZOX0'YT;!@#6=_W"
M9]$=MK3),B450-^+\M.X:+Q<?!IRA:6D?$E9U21^+U)241@I7TIJ%Z51 >B[
M&-/"<Y.Z^"U4XZQ=\TM)!=!)JV#4ZI^?:;1:?$HJ"LKV+B45A:DRI*36,,E'
M3E<H1CXJ<]ZH"B/.9G[]%C=5)HR\M71/7C3>R>IOBE:Y04O.BL;,57K*C7Z)
MMQ,=2#XERUQ<,6=.7OV<&?R^MOOVG5A(8BJ*/JXFIE 3'Z23+X:I6$ O3V8J
M"BM\V5A);B6%HEF)G9N*PH68CHL; R>FHJW\@\VO9^6?BU>X?OC4J(_.>Y+9
MS6BU'[&G&%_%/<529"ES\6_L^,OD2=-_Z:!?,!BD'?<LW[_BG_/P3$M8P)1E
MIN7<'U%?[YCG;ZVO-VW3Y\  76"F)8"^G\;T9^_[0]7H]PO+M/B2LNIYA;W(
MM$1A)%VF1>0S3[0$@RZ_1$L ^-C>75/X99Z/?DJ;RA%<N9=?HB6 3J;1M45^
MV#)'?XI/M$0!V=XE6J(P5<)$2UCA2H:)E@ H:N"34:5IB6_[)%IB'D#+BT;S
MGJ+[S,V#ROBH=7#I83Z)E@ :/PTOILWS9HUM*/&301DF6H+$W+WZ]./Z\^OT
MHI \2Q1UW),\2Q16]B3/$H65\N=9HG"!\RP%+:V#@[_,\BP!%JW]Z<OTSZNM
M\T_%KJP%G&9)<^HK%^\F_*Y2NGW^V3[+JL(F*AAVG6;Q[_%;-X9#0]]6Z#2M
M#8>?6Z-O??-[O^2M!^>76"*6@A(SHC_S(>WJND\U17_^\V/RR:?56#W>*V?]
MQ7Y_J3W]?NYV;\W02NLM+XW>4TQ,MJB)YJ[C4NC;1$Q,5^C-NJ4AF?>IH_S%
M&[%)W<^;U^E94[R<3H3MJZ88KYXAZ&=K.+KOT^VO=3HT-Q#A[3&@E*R./?JB
M/RFU_K!*5JN>96\ZWW,\ 68X^!#/5'S\_?GLTV^K/?&IG0O 4LBYF^FW&YWE
MNF;O<U>)K>3AB[TU2:0KN(])7<1%W!J)R3HO+GI35 42 HX4^/AP09%]1-L3
M?!1H2I]]LBEZ\IFS?(YG-6)B9/;.9OOJJ_6->N0&U2PQXJ^MR3I)YH017Q*K
MZ78(:)$A:48B!3:^G]JZ%B0)^-D(]-#EK!J^F?MT/;:-80427S@P,P#X;$59
MY.MO9))?!("4UU=Q"US >3LWU. ""%$@:W>RJC3UNCQ2;5GS6<>IEGHS^=*V
M/_U.<A-MCO=R>1=O2W;@QZI"J#K1<SG"> \0=72S5DT,>U:$"WB:%#*]& M;
MMBPD[1^B)+Z(EN5(5J#(:G4G%]$N;9QW#_X>V+*J Z4AFSHT&%:MUQL/QQI:
M$YZ#OMI3;1]S]ZT[N!G*+\^&]F<OTE8>IJ!\'*Z.01'^WJX)X:*/8?ZBIBW@
M]U 1R[\GE8W[I-!=4CRZJCE7[?@'2SZIY/W-88QK68,D+Y!4E8.Q'UN$Y'U-
MHK=^P3,;M_8 F# 6'IE@ '0++OZ:>L\8@BO#LFZ ?=MORZ\^]O'E26A_GW1;
M5WU0KG P])I6KZ4T$/,0!Q[N"0TRCJ]=RT<K8^(NAG&.T<D@2$5YDLW4,$>\
MH"VQM<9@RQ]L_OX@1E^"<H+-UT%XMP"<M,C*?7)PPK0Q&N+.,!&M-=LVU>[8
M=N\Y1Q?@0EI-0]/@(TTXCR:P8%SMW/KJ<1N?S\3&_5U[\&"()0^K9Q?1N<P3
M\HQ;Z#-LP]T<GLT.8?0)]6NKW;@BX!2]/8;0:[O:90.=Z*9?2IQM%4E>$$B1
MR3<FPUF)W''A:Z6EQ.FJ*LDQZ!IW9K<Y#&^[E6M5-TQGRN:6]:;94=3.]%NM
M;@O?;GX*/P=[$X>OFM:_9^NQ?Q9&%LD?F5E]!0&$.N,=1^?Y*.@ZQF*8X*BE
M-\$!$<\P)"_R^)[M/8-42 P>"5/^YCM&NFU]MT$DQ4P[T6<07'-;@VLW4):O
M:JW&E!?MSO25K2FRQHY?4"N:DL;)X1:^?=NN71&M]FW]RZ?;J_/&?>N_1./K
M0[/]$^M;03%6#",>M;S*)UZBJA+)2%5LO8\13?[F.W%K48@FCB>K8I;1=P(T
MY=!B(+KA](="UF#-"H(^P(K,0'0JCI%[WU#">Q3J2I6[JJ;:Z&(?70D*+.QE
M8%'GK?8?H0EJ=3K'P*(+:<@HNF#>\D$[.6YX<=6LG36OFNUFHT74;LYCA!N1
MJ?2E*3[XG*\1BC&&Z]NYX4X\4ZAF/PI2,QLTDLL(PV/D<(2AHI;);L;_#,FQ
M$DG34>.1=#B(&Y9@U)4#=7YA"T,E3B8S#$GS/"GP4;/)^:)N[CG>.=FTCV_>
M?!AMADWO:$K\*VSXH6P^JG ,:G7('D!+^N6@HQS': \ (??0-KVL3U J4#=L
M^#K9A'_6G;S@H^F4?)HV8?3?V -@ 2@>>:RH:,<&"M_QU<Z6?U_59;VGPL>M
M^6E0ZVV^Y'NGZ,V'_ZE4B L5:,HI<2<_0NUH@:<QT'O@E.#0+PYFT&>0F=I[
MXG:$?K=.T>BS#XE*9:;ZBOH<-4QQ::S8QNB4$!!^9G^8?T% MN6#FWOM 4V;
MH<Y!.OK=&LF]^>^K0\+80)-'%J1__M-[XD55[ &:0>HO5_TKECH%<\>]):B&
M]/E!VZ,]LU>S[%]!=G;^!/>7OSPN*EXAS*?_/=&>C"")-1,:D]Y[X@::&%=$
M-P::<=K[I7?S;Z%/@L9G_PJ-#I&:SG7TPSLH3A_!FD#^4^D":)8@/2,',M&$
MN8#S I_.GV5B8"*S]1]H)T\(6[71(VU'\$:?J"-+"74":MWZGSZ\DSU8]I+K
MG1DT8PY"]\'DN%-(;4Q@P,@?NA_G>[TW]0_ONA]W1$3=:]$6I]J=O>C;$3!E
MQV3LD+Z_'^;&]Q]$Q8K HIF8^7*'I<XZ-,UVIK]OQ/N'NY>N/$#G#\9#2,O$
M>>1T.0%$A8@T,X2'OI-5)9DM,.2Q;< %4*B!DY!]FWW346_WJXMUD>G^X(9I
M&Z%;DC\O%X)2K>,<Q!3ABK"S/)(IW)Q]K^J7ETVFNQDLYD/(!1J>71#"NH3<
MW#V_5NOZB.KQ11%R[LX#O3HC@\'#S\'GJZOJ6"MX1NC5&9E.^'[U[LS^_B1%
M(21R#BHPOX_\?QT^VC55DO@$M&> O@W56]:MRF9]078Q:F!R!FH0.HOX[XEX
MDD'*8!D@F@ 0U_!% XMHZ I0]IN?&U7W8^<X\! MXYUJ?EM@9#LM70B6(H^.
MU4.&$5ODW"(7<_ <L@?/X='(,+[BKZEQ&%?E?=QW)X5:.27X#/0QL#I#^?)N
M*EX_=J;,F?ZSJ_>;YS>_=UR$,5MM<&BUX;MA.*<^^1;I/&GQU]8,<^SWT7]%
M2B+'?R_EGUP).Q7F3M-J0OC"-(;N-H18H>C #8G$AV)Y" ).(@4ZRT.Q6^<W
M;5D$!@.[  /K"X88%8]KNU,2*?(B">&$P; O8(#V@(;_VD:@;4A<K$A7.9+E
M!)*CLZQWP7C(VSC0VXQ#C//"JVB0H&'@JB0O9'E_;60PA!:NU@W+ONW/IJ8S
MM.:!TN=?PYL?EORLMKA='$*(7E>%&$"I8--E =<-YM19R0.31*%6XN)!GB$9
MU!Q-PB<)C@U381%;\LO$JZ3(5$DAT_-@&%/[@*G0P(].7*5&BQ!6K AA)6)8
M'1FL0N)'.G$1FL21#%TEJ^R.CV*$9MLN3<.R[DRCCYIOM3M#>Q9*#N7;YM54
MIB:=Z1G/&[]^?V4_G?%[? 3*8908.9QB?<M%WSQ82A)LTHGS>@Q)T1(IT1(V
MX$<%J)!(DTZ<&Z1)"@::/)/EZA\#JOR "@\S$^<7>5*@T/H%KX>/"U)A(6;B
M%"4+;924<=.<<AW/W'(2<QO\HH(F\GG!L!=B8O: F- KM&95R?ICXW4$= M8
MM:YE(Y7JJ&>=Z5>;MI7:%VYZQ99V$;2B+PMV"##CIX1"P<3L!3&ANG,)=(@V
MK:8K-66HZBI2''1]R4R54-M:E%%H3,??6YWICYNOSY=WTY;]>6\Z9;G'I69L
M.A>VR!Y&#1T'5_D$5]MQE23+P*3),H@"R>VZ'P8&60E %I)Y8!)G'B1>)$4!
M-_#!$ O-13")<Q$"27,<*8AXPPO#+"0_P:3(3_",A';!2I.?B+CN0]$JV@F;
MA:M#:[$3]O7[^$6\H=I?OB:Y>BOS1:"J*V#^A51Q;=NP851K!*X8L9IFJJ8;
MB$L4QR8NS<)Q[#'#*BQR35R=A2/7XP55:*S*)B[/PK'J,0,K)#IE$Q=HE2\Z
MQ;MGF)C2$A-]%;6\S\FM)YPOGH9R\^JB?CM]%"\[T]>GKOW2IK\KSWDV/\UE
M-TUU^"/^1K?3X?L=/79\*?@DRQDV1EH^Z.8*@>0C-WU,-KU'(?!LY!VRSF 3
M9\A%BA1S%G.Z2=TG66>GW"'Q?_H[>WF6)R4^WZN@CD*_,Y)Y6&B>_JY>3I)(
M+M,#A($2QW$X)F8?B/&-PQE/''YCZ,:J L_6URO5;-+=X]E9?=J0Z]T]B;^=
M^Z'GL?=L?^*?$@H($[,7Q/CJD>!=SR+ ;2K3K)+MIMF8@D_]SM0>?1I:AFVU
MQ20+V1QKV;S;>U[E.88 )R2^\9=LDD4KE[B63"0I2L!KF)*).V3-RB5>LS*D
M0&6Y@8'%G9%V;U^U<HDKK*I5DN:S/#V()9Z1@F];LW(IBIUHICA[[AN]7(1'
M+ZOE^(L@YL?EY _3MNI TDJ^&O#&,VF+E/9) \)2-EO%G2BRB5%=%)2O(T4Q
MR[M_<;8N(]&'13DQ*H "1,\R)$\5DK?#LH^M]MM#'CY&H4Z ] 528+#BEU#X
M(=$/'Z.8)D#T- 6M?J;=E:-D[%<R.+VQ!0.52F5^T?UL0A@4]-QT%+4SM!:!
MS^U0I>EOM=[ Z)<W>S-G9![P'#'VFU];[=-UP28);_C$B1M!9$A&R#?4/V;S
M%EW$(6$,G[PQ..K=EF4K*2SAQ$H<$JPD[_9-\BQ+5G&<4@(QAX4EB9,R/$>R
M3"$%([[!2&T9C%S(JOE-UL;@!MCG\%W/,CJ65[,L8,^O3)Y< ]D:FT"YU>_A
M]TP3Q@%GLJ5:]8&L/X*F_J"; (X]!<JEK.JH+(->3^10O\Z^?GK@+/JN[&65
M;FCCLD:H.M&'$T0\HQE"7<&5Q101VO)&Z6-0IBVZE!.&$H5/R=N"TZ28:5<]
MG!??.5C" K'D_;XEDA%QI6?^;KI@T[(]J!/29Z!HDA)84JSB(/Z ;,RV&%%(
M?@ZL2I-5+LM38 FV[B3/UMTYZ-J&>0\,\U'6U:F,J&G:8&C-)^A6;P';UISK
MM&_[3AJPKLGJT()BV(@(?SP]Z=*G;KTE[^1"F. P,+0G 6*5@("S%LRZD6$7
M=^_.*:.<#GE)XD@A_:$?1H0K^1V<#4YL_(\>A1_0M:#SD2H6Z%74U\I 510
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M)*Z68N1F@\X8,B1%1VU'A8%XK$ ,#ZZSR!2+'$V*V6>*,1H/#(UA07;ZG+7
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M89@M8-N:DW6[[9^#KNU,--V9-JZX6V'R7+=O?B>H @@XO%:BK7]KP3=A]*'
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MA\U40<]D3=9[;GU.A;B6S=Z 8&F20!,2($OT"I<TH@KU8>N A9J2.(3M=*M
M\,+,.<KG%M0A@/F!LGPE/>.O^I7VYV?]Z6+9F"/Y]!=<P>B9\57K68-3X1-"
M^$[!_,,MT[1J=)F4=S7'ZN9<<E7 EB0BJ?^;N7QW4"V\XD0+U#@Z^0W36-&.
M3-'"7+:X/RX[H&3K;,)_>KI_ %]^T-AE!TW3FLN.:D "NC/0)%7%EN3(+ EV
MV2DTCHZQD;A^7R=6M.-2M#@UUOFX;)^2O-=12[4^VWKONWCX7G9[CQB.B:K,
M 2M>423Y*D=*U<CMC4J.3:S:V(>FT"<Z\<E85Y4B=UTJ#0ZP&F$UBJ]&T5M!
M<73B*\M8GF0$EI1PW(FUJFQ:%;)_G%"MHA2"TC%J* )VEAF!K$I0L?9PLR.H
MX@CK%-:IP(AO9((!T"WU&;A%';YJE;Y@@^%)EL,JA56J/"J53_"788TLG;C)
M;97D&89DZ<C%L:6!#0X.#USK\G%DT96*B=%]-\"7T5R5I'EI[W0+.[/#5:LL
MM6I-8>CD7H@5.:@IU:V:,A=Z_NWO_G_VWK4Y;:1K%_[.K]";?4_MI$K.Z"R1
MF3U5&!]"8F/'8"?Q%Y= #<@6$I&$;?CU;W?K"$@@Q$E 5]W/,XX-4A^N=:WN
M=40!N$N'S*:4LIL,BA4_"QN.6R>%);?W8E(EE&PFV4RRF60SR6:2S22;23:3
M;";93+*99#/)9I+-))M)-I-L)MG,XFWF'$MR1NMPU!HE0]]BW',&1XN?J@[0
M4"P%,!T5&;B?QF.F;=\\5$Z97\I&ZC1LN96*%QJ,!^&@U:!TO!S(,4"U8Q.?
MZR<IHG.IB-[N*(>$S=H].P6&!4L-3:GF\/[(W%U6;F\>JIT/*^W.KBKY\7DJ
M^147?T1H-[YHQ< M)Q'<'CMN(V7#'9:R2:E#P)^?7K//K'UQ:NRILB%">_1"
MNX^XY62"VV/';7)3R=TIFX0,^@>K_V+=&=_TW]V"Z8<\?7'GK6%:Z4XA+-TI
MG<!5S9@=S&=-O4K)MA=S%)@K(L0)+^R[/LO=?WH;8L8MD8HU%;4N$NDBTG7D
MTK5$;CZ7._M*D&B!"!L1MMT+6U:30IZVM(>R!02W^XO;/(T\#V4+"&Z+A]L=
M'V[6F'O.9RT7GW3ZD<A%GDCC[J4QJQ;)TQ+U4+: X+9XN-V)%IFB_]R%D#/0
M_SKC]*H9X_2JEOD*; <.Y:;C_>SJ4"4V0!M^TM6!\S1^:/]N O[WB\.S.4+V
M4O+$"Q2G]Z;:MFJZ%'@'=EMW@$.88ZTNK0Q0]+P=B[%8L%"*E+B];_S5KS^/
MW9%T-MW28=<,FE'S"PK1_,<NO_N(6[Y,<'OLN(WTCG"P>B<EA,_5?\D/5;YQ
M(0E[JG>(_!Z]_.XE;HF?Z.AQFR.$;UMZ)R&:KZ)T>Z_ER]?'YU;!5$7^:+Z%
MR[G>B",Q:\',E, ^6N&X97IU%Q?ZA"_V7<_EMJQN6>:$W#4WL;@142.B1D1M
M^9 _(;?3FR\K-"O/+W1[@!@B@E<\P<MZER->;X+;?<2M0'!+<%L@W!;GH+/&
M\#\A=Z]/@2&)?$0R"R&9637* 1=4($U=]AK!N]8M4TIAB>Z:RRN%=48%\D]P
MHHYK]4].[H!C&4,7K\097*!7U=5?P96NMG0#KP1>KZ=QL]:^K[@7[>XO[A *
M]D73Q@.Q.G![@LE31C1[:CB P I" M'G_#!!H@[7ZBR3ET"DYSHI6C!&2A @
M\\K^-"ZTL[>?1?.P953_$DDB.WHYW4?<BAS![;'C]I#T2TJP7^>G=B^_:N;0
M?=E3_4+D].CE=!]Q*Q('T='C=B*Y:3?Z)2&H3V'J8^9Y</?U0=Y3E4!$Z^A%
M:Q]Q*Q+?*\%MD7";:!^O_6@TOV0S^VXNE$S,[4#E^#+-<SQQH!+QVK5X954+
M!^Q );@]8-R2BO0$MT7"[;:/,VL,&!-SUZ4FYQTB?P61OZQZ@Z3O$]P6";?;
MT1N3A"]E30O.1?CK# ;+4!\%KT*E_6>H._B"[SR-JX;M:"_-;U4M3SQ8,:K!
MQ6841($YPY:C:[IJCP@-K-5!DKE5ZP3,"N:#3XGQ>KBNU,\>7J^N_DC[Z7"1
MB>'ZZ$5U'W$KD<;"1X_;'(7>BJQB4L*\7HQ;[>WR^E%YY?94Q1!1/7I1W4?<
M2L1Y<_2XC50,LT,5DQ#I5;N1U(<JL)B+/4TND8ET';UT[2-N)>(:);C=1]R2
MBOX$M_N(6^)2)+C=0]S*I"(XP>T^XI8D_1/<%@FWN2O]Q TQ2\;_98_ND_-W
M@Y5%6E+$ XON(V6UB+#E"9J2^4W*T3J#IN*&X#IP:Y I^N#*<E!DU.A'Q?GQ
M]E"]D ^A4A:<':7CZ>&!?#3@)#^M"M]@Q-XZP#&O=<B+V:!EV1JPP]>?&G ?
MT" HQS)TS7MB,7EVHJ1)"@0+YM).B9J21;$_D+[_N7N)HJ8VLB^[.D0K&S42
M)XC0'N@M(O@KKO1!28B\47,TD9#CDI ]5(TIT5XUN39T3/M/[;Y]H*J1"#X1
M?*(:YZG&C7J\B(0<EX1$JO%TPZHQ(4KMZ_#MI_URU:WT6P>JS8BL$EDEVFR>
MA&S4#TXDA$C(WDO(1CWN1$*(A!150C[.]S=.'%*7].#? 5?53:"=J[8)@>0D
M^>Z5)7SW#EP *,4S%1MHAE%H5EQ_8^EMRRUQ[!&17:=2VV@A9Z+4B(0454(V
MJ-36699.$8CR(\J/B/;ZPN-6D>PEY#9__V&!YJ3UQYL64!=GC?7<#ZDM>N3J
M7HCN^K7RE%A**ZM3EBY+/*TH<JJ(S@M>_90$M'SQKNBKL8A7_M1W$,FA@ZC,
MSY1#Z$&4 MOQ?$1/>N-IW'RQ=7'<Y7KEUOKJ!.(YO &$#D\RIF-@^;7*\*EJ
MJ&;;BW\]H;X-34#Q#$VA19C#0!,#W'JL^]3R[-#C>!$'"2Z.X46/(W@D0:IX
MD:J:\-,Y^W;Y\[S>^Y!QC;<<DQ];UDG>JL#Y)IPT$N<9_''.6DS0G<ADK7%:
MJU_$>,X;+:2ZQ4VO"P;J(Y3N_^7;CAWDI$SHGNU)@5!F\Y[%60+^8H-_D6J3
M]D>UI42:?G\VC/>S:GG(M(]'M26NQ91JRRK4R:J-9VE&(=)=;.D^<M6V6 J$
M<NZ\9IXEX"\T^)>J=+@1U980*0J:PI]OXL,W\^NA7+1F)CFE9K(*6,H-2B[3
MHBC3'+E&%5S<#EG7S,>X4,Z=U._#FT";0'M'T%ZBHVUY"5?ZU%E)I,N"3"O*
M4BYT@O1C1?H"+U9.J&>)E2POX79."Q=1Z#+#T<QR\2+;V^-Y02 $YP> <W0?
ML4$/F([^"CQW;R+45W?E<B+-"P4]F!.8%P;FFSFXK#%(L"SG/=G@FRG-*$HQ
MA8 <;(Y $I; >>X>S;S,TG*9F#P)RK>,\BD E_,3M0@AK,CEO8%P+$9MZ:BR
MQ346)Z/)Q,_"AF-"DZ/T-B9WNV*;38I5YA=O8\)D,\EFDLTDFTDVDVPFV4RR
MF60SR6:2S22;23:3;";93+*99#/)9I+-W)/-3$J'9LJ+.\'CED@W;@]%-O]P
M>]^8_K?.KY_&^M*@M]P)R(OSQ(-PT(PI'4\9N1R0BP).QT'^#*M#::#E'I,\
M1&'S&6#A!6_C_W^J.D!# 2G =%3D;BE:UEA*0O3%Z[ M5^_;C5?NPS;((&.]
M,9'-4V^,:(;]T@Q9P< (! Q%H44Y*RUZZK)@+)B2.]NZ_/IXH=[_ZFK%(D&"
M>T*"(0F*! Q%(<'S79!@0I:EJ[X_M%^DGW45;(>X\O23C:U$6B4N.:S$55XB
MY9+-FL.0DME/,Y) \V4A:Z04$:8]8];<W8\W %9FB2R$J9!4A%."48+1U3&:
M/0E29'*G"O"\0#-LYOA3@M@]0VS6\VJ>QI $# <*ACQ]U0@8]@P,V]5EZ\N+
M$]FLY2\3E)U,,PI/E-V!0CJKI2Y/SR\"ACT#PS;X;8J8\I=M*S(Q)?KA,QC5
M\&*F^%O'RMM[8\ \7O[2]!R.^<699(7RT4<3/R8A/S;O_+AG/Y^=7@SEMU:A
M'%.<1-3=X:N[K&<?F8"A*+0H'!8MIKCK[ZO?6>WW::=WVBD6+1))(+08TB*Q
M?Q):7.3 %Q]^UB^YN_/??:/H#OSDI5FODY3+6K<GI8BRN%0?&B)L>\:\N>TO
MV\ NF[MD#X0M@2R![ 8@NX2_G\OO F%I228(/E0$9[W[$ \( 4,(!HZ X?#!
ML&/=MD;_/Y>[L054?@I'E-^A0CPKWPF$[PX?##OANRFB6J)MP_X056(X )LQ
M'* :YJO?=+R?71W2?P.TX2=='3A/X]_OP\KU>=D\%<%!INR_J;:MFBX%WH'=
MUAW@')/D1U9>):N5=S%D"N8'2PD/J'>EUY?K,\XX50KE!^-)M.\1J,.L8& (
M&(K"D)G]8'O'D"F1 F6MW5#-7^^-^G.A&%(@0D$8,F1(8CHM#$,6[@R9$#3P
M^_LW>=2Y'Y9_;^G8ES]H8.$JK=<'*[ K5@00&)%FLO>I)4*X9XR<VX2S92#S
M^?,^$(8)?@E^-XO?)2(+^!6ZAK.T6"9H/E0T9ST?$^\* 4,(!E(&[0C 4!P]
MM\8H SYW"2A6%DE@\P'#/2OWD?RB(P##KKEOBK1RMU(N-&DEAAP(3W"I'-?J
M3YC=;M418GJ\Q$_C\Y^/P'P=L?5J[R"K# R\V1Z34$]4%4@'@&<E+)KC*R4T
MX/WBU_BK\_!3:;.%<GR))#+X"%185B\H:?)0&.IC]X_Z4GS^X_NWJC"P+VZK
MY6)1'T$[H;Z0^HA-LS#4=[8UZDMPYE^*<NOGMYOOUR]ZL=B* )2P5<A6Q.A^
M!&!(-#S5?C2:7U*L(9OS&0OY3>4,J0%RR"#-REC$5$[ $(*!E.(Z C!L7'VM
MT14LY"\61/3;0:,XZ_6,)) < 1@V1&F37"1F#9K?+RY*]/#RD:GG#CB6,72Q
MM_P,/O55=?57<*6K+=W WG+?X7MS_=ULL?R-W1+V-GD\FBL>".[K'LR8,J(I
M4\,!A%F01HX^YZ>6'Y-@)_I$%J*EF"Z2%.^P*=CO+?#>D0VI4$9'B=B9CD"K
M93WBD"8#A6%"9>^9,,59/!Q_OQSU^Y=EK5<L)B3@)TP8,B$Q9A:&">5=,6&"
M[[CW\\?9X_#NZX\7L5CD1?!*R"LD+V)\/P(PI%NJLME9-N=*%G.;VB5!HL6B
MUDPDF-V:-B.F=@*&$ RD5M,1@&';VFR-GF4I=^48HNX.&]19&8ZD*1P!&+;#
M<%/4)!PD-24ZFIE8'<$Z<"&[6WUP93G.TUA^K#?'[B,S8/,XE N700QG1^EX
M>G@@'PTXR4\I&Q,,Q)L>',I:1[)8E%N6K0$[?/VI 9<7#8*"D->U?Z@=VA7/
M4P%3,$=*BDM9>0$<I[+7HZB1Y3*KO2MM)^>Q3B7 > ?8(3(U=UWV 7U2GD+Y
M!'U%1E_$Z.*^,'J*:_R6__:[7SMERC5UORB="-6A"=4^H2^/M9B@K\CHBRB]
MNF%*3_#Q/W3+>J_9^:4-RGO%P@J1@T.3@SU"GYS'34/01]"W'O3E*7)&T$?0
M-W=@'^=7!ITXCRSI@+P#KJJ;0#M7;1-NNY/D6)27*./OP 6 $C)MQB]S/"TK
M2E8S_K8E@EBM]T<8,E.Q0*B8H&^/J'B=L2#R$MVB"643H=DP96],9I:0B/QU
MI40&"H)05$$@*F3/I&']*F0*Z?+*W"_+/,TPA87\)/<G1>'P0J)==JK#9\\R
M( H<SS3[I)\_C3O&;?7>:31N[]CUE7S PW\#"$;HVX8V'9?#KU4J3U5#-=M>
M3,X)_-# Q71(\0Q-H95(V<0YHPSVE?LL%H$_\# HS1K"0Y'_T,EQ%\3UZR4!
M>BT[$+H*YOQ-">>Y;O8JUM?W6]N2YKL=EMJ&+?=*B:W\)(56X)(DG",2ER+X
MXYSEFF3>\FI-:-FE:NHD"F<QQ($PRA)#_M\R1Y0BR]R,1MVBY"FY<Q]8(G!'
M)G"+5#BW/RH\)7[+&3Z\B(_EQN^N0%1XC$@2EVM*A6<EDI0^\BS-*(11CHQ1
MB I?@^0IN9N%\RP1N.,2N$4J_&SC*CPA7J_>O>O)^NGK%>@<C]:=68<I=9I5
MJ%-NQ(I$L[)$2R(1\2,3\2/7J0OD2LF=4.N+%!$G(DY')$Y+5(U2E@B=F#J'
MRC0'+X"20J2+2%=!I6N!\SFG>&6)(E66",!(<4MS95KA1%H1]LO"DA:J1&2+
MR%:FD^# !CU@.OHK\")#$L5K]:@/*%H\$2TB6@44K<T<"M<8<*LH>4^-,BU*
M$BUS_%X)'CDT$NE;3?J6D*W<=7Q%CJ-%6222123K\"5KRO+.Y!4:A6:4,LV5
M<Z=^%$5L@L#@O[$V_Z]4^G<0O*FOVEW=/'&MP1>*^8?R_QE,@ D>%SQT,/%E
M]&JOF-[?+"/_M6BDWL/Q>^+S;P-$>=' M_".#:WU)D>^/DG;J]'N_PICF8,O
M,0R?'C#3H'_#3[6#?\_,*-MD_+AY=>A:_U ^J[?A04(=.' TP4__4&^ZYO;@
M\,2_PF_:'A^AKWX(T@;F!OK/+[.YZ9V?5?\>EV9:K)UE_\ =0+_]?Q_DS)5K
MEIS:1O? BUG!LZE08>0*A=4QV9F"[,PIV9DB[8SGL,:SF;<;NU]>/K%AUG9Y
MG*P"606R"F05BK<*W,Y6(9;&2\[CFP?Y/ITMO'!0L@>[W(-*WQJ:+MD#(@?'
MO0=$#G:_!T0.=K\'1 X*L =A5#.>$0IMIG23\H.;R=[L=&_:[6%_:*@NT/"4
MSD!';^M$8 JU*1.QE10JN$7V9Y?[T[0(;^UX"^J^$;]JA;%95!"<=2@[P^WE
MSF#AB!PL?ES0_Z6\R*#%)?$N<.HSS[!^ZC//\#R[H"1>XVE<[IGBR/[Z\_P^
M3TF\Q4TK\3075,<+/?FL_%?2BLY6OZ-.H,9MXV!"_$*>Q<7ON,40+B_>YF P
MB\:R.'1NN??.]O?,/Y+)A'D^-6&^D8B:XI6MN_UYVV@/ODO?>>G#ZJN+HT3"
MY146+>^*2?7<"<N=P%5=:TTLB<F:([R.:G2[!?*12'%:7&M1<)XM7'4C:!?+
MN=-VLU> (R O@*JZV!]5E5*>[==7K2)<@M-?5OD85-7BVD\2DU5XDU45QQ)5
M53 I/EI5E:7&8.Y6!%SF,D@$Y 505>EER-:EJA+*D&F._O.T45-O)7;OM<O\
M*D@2DU604FXX$DO#<R,MLD2LBB16AZD[%E7*6Z)^P]3]Q8,Q@3"!\(8AO$05
MK7+N>@@\2[.\1+,<.= 31*^]NLXTI+-4KBHO47\@K;2.0(N,0//%H^EY%70(
MGO<.S]FJ14G,$M4!4B#-\[0HR@3.!,X;/'"LKT*3Q&1MSC1S(I%H62S3<CES
M/SQR(#D&Q&^&P)< ]!(]CU)[_,(SB4Q(G$!Z_20^!=;<W3U$6N%%6F 7H!2'
M/"U,'ERV:V>X-M-!2>)G(3EL;:E*7O&E7QVB\=%FJ;24;Z@9"V*MX^'K'3A9
M8[+&9(W)&I,U)FM,UIBL,5ECLL9DC<D:DS4F:[S/:QQ:/L)4+T:>3NOR8J[.
MAC:RHP-;M[0'U1B"JF6^ MO1+?.FX_WLZBT#-$ ;?M+5@?,T/A^]**W';XST
M6MY(^M>LM6S2T(+2[M:81.=%X< GP47!0]'QRB#;%/6FVK9JNA1X!W9;=V8J
M3&PE23%E63::(3D9M7B^&#Q>!-UB]!0L'C\E=>S7-[G9^_/\_:*J)E8_6WO1
M]_B#3AS0/M'?3WJZI@'X,K@'G/[>L@U&8F6T60K'<L%N358E3R28;0/GH(6B
M0&!@% *&HC!D!O6ZIPR9DK%T>LDRG6_ZE5GK%8LAB5 0A@P9LDS 4!2&K!:-
M(1,29?JO7U_*UU7UW2QOA]06.]=SK]*D(_["MOIHK4X8%O[/^XE?(J^&S1KP
MFI*.29<%EF:SQY40(=PS1LZ#Y&P&AS4#.7<3+(1ACN"7X'>S^,V>42.QN>-7
M^;),,V+F=FX$S7N&YJR7)8Z<CPD8 C#P! R'#X;BZ+DU)G*P6>N:S2A"@5FJ
MIAF!^Y[!/2OWB83[#A\,N^:^*=+*7?,G$VDEQ !D<./BZ6*KS:GJ  T9SX#I
MJ.CQ3^.[>KW^:HW;0RF'WS\EIZ) SOYV;++')'HYO%@I""F8ZRK%N7_I/"J\
M<=]NGSX7RG7%,T0)';X2R@@&CB5@* HM,H=%BRD>_3='[OZ\,-3O;;E8M$@D
M@=!B2(O$8ED86CPM!"TFN/$?[[Y53OOJ_7FW\&[\Y*59K\N3SUH5(MEW+Q$+
MV2$3;VZCR#:@R^6N$2$1Q!+$;@*Q2_CGN=QN"18%2Q$$'RJ"LQYVB5>"@"$$
M@T3 </A@V+%N6Z-/GLM?O9REX6V0*+\#A7A6OB.)/$< AIWPW111+5'+>WFB
M2G##GSV!]M!QK?[)R1UP+&/HXL"",SBY5SB+5W"EJRW=P($%>*Y/8Z->>1[\
M&K]_4\ AI-Q'T\8#L3IPE8/)4T8T>VHX@* (DN_1Y_R$_&,2P\C@RBX-G()Y
MGE(<\F)?E<]?Q]\?'J5">9X$$A%[!"HHJQM2(& H"A'*^TZ$*2[X*Z-^^_RU
MTY.N]6(1(<$^(<*0"(E5LC!$6-D1$28XW;EOJOYX^U@?MMAB<1>!*^&ND+N(
M$?T(P)!H5*K]:#2_9"/)S7F$^=Q&<4Y@:(YD;!\L9K,2&+&*$S"$8"#EK8X
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MI 3N]4%AGCN1G;BDMUS+O@.6W55-7]M@A^*EJIO(@7AC-H#K&CAL]:9SX_:
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MP[D'QV&T#JI_M9JYRB%CD097P!Y]ADQIP,L2/G'#N]H0'NN<(7P_P@*D)I2
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MKJE;F:@>O>"[3^/&\.KJN3H<OIX];Z6:M.=/CHWH\+T(88TH)_*GXU(<T_W
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MZ<6U2AZ+J*&%+"@/<V 8^!J6?@M,@/&Z/AZ_ 2W.O+BM@E_?9&#KKVCO<>$
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MF4P&X'.4'3:4#$"#P4![-WZB6GU>CAL)%T*RW[$R>'1;5W'L3!F\*5!+@T6
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M\=C?_K/^]E6KFD>0T"<I$A>"&WT2@)H&'[X7U#3+X9>:QU<7]YUC0T)R^&M
MJ/$/'P'B/$7A#!GHT:S"I>(+4IA"TAN9H]GMJ<@2_-X!A,FRAR/C0(!,N!83
MPLLK3'B@-+E'HI1<S[;@GYS1RU>Z,E2GPWSD:_9V3/0N;GF]'HVI%[E$U!*'
M IV>HW$FM<01*0F$4 ;KU=;Y]0WQ6G[G<R)0!JE$T/K(AY%GBQC&*[>YMW
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M6G39!N@>G^9;/ZQ!/D%79ZX$T'HC878ESDI/T>'H5*V=V>F%H$:4Y'"&#>S
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MZ E6KHT#3[NA-R? .)?OX/>!&V\NS7.JTTJ+ZC#5>6<2/8XCQM,3'&\BV-F
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MFW7^5J@_DFW*%LG@!,/C!!5Q.?C?O+AUW\HP.M>55!T2]T69.+?PR"0$+%7
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MX-U_^WT6Q@76[68"@"WN0'!IPML3_&]/@7EUB^QN"# _TD.^ :P$5,@$?.3
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MFL)"'=XTZ,G 7!,,"VTCU[1&B;BYIB@K=3W7E#X^7O:W5 WJ[:)5EQ[F\T@
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M<VU3%<9U,<6*G@0Z'NYQQ*L["(UX"<2$_WB?GU0T,M+F]'ULND "DS[X3.+
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M<I=Z!;>=;%B'W0'7I0JUM=23U!'8P/H6/Z'.+DTP:$,#FIB]_C#L[9S7I!^
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M=@2_EC @%, \^.]$ZWS#)NH$?J1E4E[K8A"WQYQ'^WOM5__^([E8UKU<]\G
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MS!\K@_D#4>[U6[L\>GXY(?DKN8"Q[VZ^N+LW?'<'2!5:3RMUUS3)%4FTO>"
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M&J>1XE85W+8Y;HOK319HUGM/:M2*Q:,_4C>$,RPN$GGV#L9BJLWA6#MOW1"
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M&2X:Z2/LLEHHY-7R%$7=BUT741@P#<X\M]9C'83&[95AGOZZ*]16X@O-;QS
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M6FGCWP?3.HURP=G'7"MVO\2<F-!KTZ@;\:=LM-?ZYMSTOW_9-PT7]:T^*CF
M-]^:H7W+@DO6]L!7=!OG]>ZG%<#=K1UV>F\<UO82'NFTK_CWP6GNWQX>^?:G
M6G75]PY7Z19A1<\I)+1U(:>_5RXO*V?75\_S0NQS5SEB53\R_8ZB9_F-H:IR
MQQ0["")F*::R[[5:("FN0J]VD[F(_%K3#)ARWB;Y\3IL,@)75GO'/Z(_]'=O
ME-#CYZ@<'"M'D8N^OG)RLJ^\%H\G/H]_ ])#')ZX5!)/N2><<=4T?;8'F[!@
M:VWF!A1#K?B^Z3;X6)U.]Y$+LX,?5>Y,W^(;#,ZC, A-6OC8#7W;#>S:-].)
MV+_V\;\UNN<55'9B7L\!JX;';@"\0:_J&=(#IQ"'@+/%8WKVO%KG]$NQF$6%
M,%;DKNPPHP:$94%R2W-]R.;[F'_N#(ZN::JF#9M<FS"$PJ89*NR^;?M R9Z;
MZ1_) Y0(JRM(8Z0)@:84L_8G@N>5J!U36#^QE)=!+*  .8@/8;VPT\5_\ %^
M&S(K22K+()K;RNV/'Y\_G'JYVB0]O;I#;8W0&$@U\]#/M$F,X[.C! 71Y@.Z
M>TN;AHX">A[O>:]Q816@L-H93AU&CQY*(FG?=)PC9H:1SY:-W"_^P>=[_;?]
MZ[*^-9V.GA?B^4%U/>*,6^^O@;'8/?-K-DCT-NP%_A>XC\")T 3&RR0A"ABR
M&.='(?_A4<=1JDQY;;]1BMHK\2OEV_?*A?QWSQNLR$=%@)_#?UU03<JU;Y)R
M.# [@6*W6LRRS9 Y'=@1R /\2LU4HU!QO5"QW9H36?(-%CR'J\1GL!.KVP'L
MR_'NE+^R.YJF@!QY;<,F W8+8.@H=3 S\+0X;$AY731>O9ER[YD9]Z[,MW?V
M)S(=W+59]6"G=(@!8X\SP<[S,TOZF3:78%I.>L= BO?,NO:.T5#Q R[1KE@8
M.B0"*T[(?)?;F,OFYI_Z<:.Y?U'\<I!;,3<;_=P\^^&WWB<M,##>$OH4# ?Z
MRZL"_$F)9$#%2I)402># 2CLM9H9-)6J&=B!,-=4HFJ'!?A&P!:*@*P4V)*!
MAHMF+DB<CF0&CTL3>A_PA9^A%^(W]"?^_-0$RS,V#!1A%G N<I6[I@W?PB<^
M6JYP+H75ZPR]"#@J:]A8,LP%EIR]B+S?LL-0;@%V:3JL=]N9:D=) &]'0802
MT,QZ* 2A5^-^<BW^+3'LML_JC#ZV$O!D)NP2\UZX%V#OF/G%3_NEJ@WP=S-F
MRXO<L _:>@QIOE=5P(#_EG:E@*@#LSYLVCX(O-<Y[0W JQ/0 >(EY!8L "/(
M+<)X%]4[2I^9KA??!9DNN2@)<N&G"]J@U.LVO(_\.GBD]VR G2"J_@;<X&_#
M00U498B2WL/^I>WH^@CI]PC"#_;![E&8L_?__,_VMG)D,\=ZJUR8#?8.WOLG
M0KR_5;*ZLKTMXE26?2LW.&ER7M+_+^"&^B( !0KDS#3?=O*$6K#77PV+%XV>
MW0G[&QI?Z89IY-R#W*M1Y<[RB7Q?\[F< 'BTG82OA.P[Y;K3ABU6?+-JU]XI
M9R A.?3//(2X7DK^:E?^#+\:M8'<\($"_<77,K#SSR[@<PAF?6;>;%<9F+RP
MH3:1PW38;/<&?X@<X6-3:?JH2/X#0G-+">T0'[DFS -7[:.J =L=#+G^C_[9
M-1,DF]QN$C((,@Z5!$4_,T-B+:L<<Q&'WICI=GCL!.0< R%,T=2$*$.;ND_B
M"0')E:"J]*MK,^'\.H&G1 ':GR:7CZ"%^$MLMU>8PDOM,!!2=T>Y[DI@>@F:
M*:;M!AEZ=T OAYW+$UBH,6VP7#'&0 H#?A#8($2XV(?5ZK!%$S4IZ#'0KN"$
MDF<6/$-K]#J!6[-60VT<4&0"?&KTFP%"8+#;:'Z@W0ZFV';-,8. ]& &GI/%
M)\G/ 8:Q]XW*EC0P6BXXZB$(R$81E"&6D?I7ZM@:[-9O<?28[;8#TAG%@!F%
M30_HCLP_I1'9E@G2+P,H.ZI<[2F5JWTE7])4Y1_[_0&@&<@LLH,FA>>Z\7^E
MCJ8.MRM!/+SOANWXS^.0'2Z.GY5T@[^R&]JE[SXR"T#<Z']'!IZ7[^#4F3BV
MI+4 ;!I&4$U  5X+1E[=9TP&OL"7<^&(-A!B$J;MR \B^ '2=GSH%F,AMQP9
M_(KLL Q V>RB:/CO\"A#-T,O)).K+NQ(BD_Q+2"-<()0).)KG(&X)QT#+O8-
M,R-/;'.;7UI-@AYCFO#NW-C$YC;WB"TK3<\AV (=.VBEH<( V('Q)_8N+7Z7
MA1DR!8/8L1 H(\-4J=E^+6HA%E"(12'B3(*A?WLH;WS/ 4#"#AN*1[N"#[DI
M/ 922!QVD.E2AS1TQ6:Y.Q-QB=?VO3H\QHWKWY'5X#^P:7TKJH48T>;X#T$0
MX$\D5%!FTT&(F\ACX?9L5 W(@ @5\,C]$-V6#/@.M@>&/3Q*'@CLR&&#*/.Z
MP=EG+A4MAJ+(=I$^FP+",2B:II4!6E+Z:(FK%0!? Z35 [/ZX!?T,*50;RA]
M:45D>Q03:#*;B-:N#(A=O.>HBBI D*T69FM0:HDT&;JXID^B4,(O(_,WR%J.
MX]T%;[O.RW(3A,7^&,55K<FLR&'G=4H:"7G#=<D9B)OO8H_G_B49']>P@3T'
MGIS:K8FSBB4M&>N?=]U_'\K9W[?VI7'SK5W>DA"F)=XJH"-KCA=$P,_;BLP0
M;BLR+0C_E.LB2L0:RI7 TNL#!G:6$[Q9VUTCQ;7?-?*,/_YGCCLLXF'YV1CG
M0]SD:KQ,=8'ZAJ$3_ ??/;BWXHR#_&<MMI >/.Q%LAUM(I&O'';RN<^3'0K2
MM6)OJGWFEH3ZZ:"2&U(S,2\6&<H2T"@5 *'98*O??'9UFU<N60N\WQXB?*Z<
M/NN5'0N F>=MG_\Y#T60A39Q@>&71SIS=GUGQL@B)M\CTQ']-'7,^KI*AYE^
M\&;U?#3%5(ZDE%WAX]F14SE6,%EC,VH=$VI;58;<G+7T,LWA^8+I%<R8H2V/
MMZTQQ;W=5'=EM=5+"4R"#XCI;%'U)NYXTQLW9R>YCU8IS$]?Z5X<J'2?XI[-
M9T@> Y=]+I4R"DLL@A0J#+UM:1P)VT@J-])K2!R6EJ0/KYRM-FY+]3^!L[(R
MM=GV.'V!>K&O0/V!^9YE!LW1E6A?KPXN9#5:3.#C2M%>#*FO01(F)UM))[+B
M6CQXDY!CU\QO#1)JT/K=T>OL8^/K]'*LI$TMQQ;1^@O/G1.AGFQVQ4/;157H
M:F?,+TI)XN7&JR71^CHVJY?'W6"P-F.@MY19UW11'U?.:?\^7-^97RZ_55CN
M2VYEDG[N@N3!"'52T)>F'=LU;]UQR@IK9P5CB=8/$5=P[%Y0'J_/N* O#\R0
M'9FVSQM#A&898)&KD]"UBOFR5RNOVAB:<<MS\LVT_1ZCK21MI[2"-NV4:^;D
MFOU_F2QE[J.9. 1Z8M?9>5T:6$+N2D+[M]W.MK/_6N'/X1SP(SBK1/EZ5*KE
MIRR%'J3 !,6A;?;6BGP,*O619DZF&8^_7%V_G>LPO=0Y4$?Z4H(YTGM:W*Y[
MR=[*ZWY6VUNMK19C;3@CNLW:]<7G[W_NP^8C6&OQYN;4.]/.\1INKQEJ-EM4
ML\7<.AK(W[P$XE[(^ JFB^NP4=9,;P1JE.VE?6?Y']_L"SCLP@2_U!W/R0+&
M$DPO?2U7 ;P<&;^2SN+!D#P60UXW37>PIWN4F9/(QF'T*QAMH)5*IS6GX9]:
M.7V&.%CA:<3!5FDE'7E^G<'^K-T:UH4Z2S"7AN1Y5T'(0]/)8YAN-;GC<6=9
MS8HCF+:T6KM,T$GDQWVF?1SXX>3(K6IG'Z_L63BPN-*,6DJ)CT&)!TL,827(
MKN):ASA$@]XPRD3I&W4RRJKZ=5PR']C1MW;#7'5$:[$3S&EEE38^ YBRYF.P
MYEXW3K91AMUY/;9#1O+LW<UIL7YZ^=EGS@P*IKP6$^^IQ,1Z"IRN6#L4%4X:
MGS>P=-,ONV.LAZ]IH=DYFWZF6%Y4==C:F'L9BX[@[]PC554)%FTT+K]].#$N
MPMQCY%('=C=J.-B@PBQK"T7F\FJQF%6+V16,=GRY'#509;9N9M(?M1!-L%2]
MTCJM?NOHE7#EENHBA6C#N6J^^H35!_M>+E-MAIHZF+'DK3\[RWTXKVQ]+;<J
M7YWFV)QL/X5.E8<M9_O;/2?M$VDU:TR5=8W'J_0^FVRKG3@=M[\/=[9QNO.O
ML[HF:ULZOLHM>KY]4R$"T:T>&ZT9:;32)*QVV_?N09K@5+KA Q$'\I;5R9*R
M.K/O4VDTL$LY['/C$[329S*U2W_R.1:P,ZLZW1351]KV#%)_ABN]^N9C&[EQ
MU6@[2J4[@"(Q=*!W&@'K:K%^DHG]G'=*T[O#L6%B5ID<)Y/I'=ME<DJJ,I?5
M;6JZ]^Y<Y@=-NZW@M6:A*29_31[0^LWT;=S2,78:L2 \=$/ R+E\W06?T BJ
M=KCO>V'FM8+^\]PH3[0"IEYIOM!2>:8<=@#>,SKHV02J+V@H9WZG/'A)S*L>
MYWS$C(TDYI/3]L3$#%6)VGS('M@J:J9E=OB(N9K/D"U&CM.M+ U;TXU<W(NI
M*G[O24Q37^$(9W0".8SQN&I^^OCKONDVK;500!?_<HSC3!ON(YJ9LKZCB:8\
MCFB>X1B,?^SW6.JHD#!6*D$0M;B\5KX&-%I)J? Y33A2!V?+=,<2*3U7L=O/
M<*:[F"K4G9!S)Z<KD=BH(^#@53<LY 8%#D"RNO!)W)0FA^7@H!LY$,>7 _L5
M,04'Q[CXK.8U7/N!T12Q6A/UKIS9,K >:1\:  3"Q\,Q/#Y. 0>US9XAJ8X8
MD^-%_@B@XPA6$,RF<@**V%%R'( <<BT0U9'?'9\3!6)N#GDF. '%<V#/.!(.
M,=3R+'@#O \$1RW"6:I=C'11,<P0V,E<#[R5ORVFJL"^IR&A-9R!9 (NVZ!_
MWO9-H<.0L6_?B%%W*A^[1$-#9;I'%?-H@YMM'.J%UBX)9P6^!C5%4YCY321<
MF\5OPG4 QBT:_W/KP>GXJ" YPK7[<$R)$6:;U'CLK67?VA;2-BZUH^P3V09B
MPA:.9*8C\4%9&;"CK0CG0]%UJS2?R@V=CM($GP='U/J* Z:3/P);.^LDN;F&
ME6;38:6/,JRTG XK38>5KG-8:66$R.\3J9FN( ND3$V:!D*X\:F5: " D$:=
M0W.CR>%<_>RQ\L#LL;@!!FQ"1C&IA+EW*K9\[E[*[<(#9YX;[WX/-X^_)]5T
MS6I-UP:&#(AF%YE3ED\X46O9X[\/>ZSY^]OYN7'>^;W83+.$I7V:L#_@F^3
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MO+=C@)BP'CD@&O$H_X2]T1F9^Q*O\V*2V5' < OPE@_P07#ACA<I-2)@>"E
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M1K[TBFW7 O;RN]=B"2?1YP)-!55^RQSB"NRQNK5#, 035)]!*[W61$QSB/%
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M@D[B\Z9<VXU/*#>LDTQ\R"*#XPRV(Q$#Q,-"$"U(@O^KR(  )E2C$"L:P2
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ML.GW)L9G1-&_<  EO*J=GMJ$.TP[W;),[Y6KI AQKE O;=*8G,DXRG=1+>9
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MT/!84->"\[@/"'NT0)-2)0K7=? (-]A)Y6-#*5:+P:^,5V0=>GQ!?,>M1\9
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M'X#E0E3N=)3^+KJ5K=2>]_/SOZ8D_)KRC_7:=W_^ E!+ 0(4 Q0    ( -!
M;EE=NJV@Y@8  *$C   *              "  0    !E>#,Q7S$N:'1M4$L!
M A0#%     @ T$!N63V':67F!@  MB,   H              ( !#@<  &5X
M,S%?,BYH=&U02P$"% ,4    " #00&Y9A[01.DT$  "E$@  "@
M    @ $<#@  97@S,E\Q+FAT;5!+ 0(4 Q0    ( -! ;EF'NOO-)1   !,1
M   -              "  9$2  !I;6%G95\P,#$N:G!G4$L! A0#%     @
MT$!N6;M!'?VD$   D[$  !$              ( !X2(  &EQ<W0M,C R-# Y
M,S N>'-D4$L! A0#%     @ T$!N66HRR!\=%   >.\  !4
M ( !M#,  &EQ<W0M,C R-# Y,S!?8V%L+GAM;%!+ 0(4 Q0    ( -! ;EEL
MJ\!: RX  /<) P 5              "  01(  !I<7-T+3(P,C0P.3,P7V1E
M9BYX;6Q02P$"% ,4    " #00&Y9@PW\?8=;  #4'P4 %0
M@ $Z=@  :7%S="TR,#(T,#DS,%]L86(N>&UL4$L! A0#%     @ T$!N697%
M.-3M1   ZYX$ !4              ( !]-$  &EQ<W0M,C R-# Y,S!?<')E
M+GAM;%!+ 0(4 Q0    ( -! ;EDLWAE+'Z$! +B.%P 3              "
M 107 0!I<7-T,3!Q,U\P.3,P,C0N:'1M4$L%!@     *  H ;P(  &2X @
!  $!

end
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>XML
<SEQUENCE>73
<FILENAME>iqst10q3_093024_htm.xml
<DESCRIPTION>IDEA: XBRL DOCUMENT
<TEXT>
<XML>
<?xml version="1.0" encoding="utf-8"?>
<xbrl
  xmlns="http://www.xbrl.org/2003/instance"
  xmlns:IQST="http://iqstel.com/20240930"
  xmlns:dei="http://xbrl.sec.gov/dei/2024"
  xmlns:iso4217="http://www.xbrl.org/2003/iso4217"
  xmlns:link="http://www.xbrl.org/2003/linkbase"
  xmlns:srt="http://fasb.org/srt/2024"
  xmlns:us-gaap="http://fasb.org/us-gaap/2024"
  xmlns:xbrldi="http://xbrl.org/2006/xbrldi"
  xmlns:xlink="http://www.w3.org/1999/xlink"
  xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <link:schemaRef xlink:href="iqst-20240930.xsd" xlink:type="simple"/>
    <context id="From2024-01-01to2024-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-11-14">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2024-11-14</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesDPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesDPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-07-012024-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2024-03-31</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2024-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2024-06-30</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2022-12-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2022-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2023-03-31</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="AsOf2023-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2023-06-30</instant>
        </period>
    </context>
    <context id="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-03-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-03-31</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-06-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-03-31">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-03-31</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-04-012023-06-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <startDate>2023-04-01</startDate>
            <endDate>2023-06-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30_us-gaap_AdditionalPaidInCapitalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AdditionalPaidInCapitalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30_us-gaap_RetainedEarningsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:RetainedEarningsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30_us-gaap_ComprehensiveIncomeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:ComprehensiveIncomeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:AociIncludingPortionAttributableToNoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30_us-gaap_NoncontrollingInterestMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:NoncontrollingInterestMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-09-30">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
        </entity>
        <period>
            <instant>2023-09-30</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_TwentyTwoCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:TwentyTwoCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30_custom_ElevenCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:ElevenCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_NoBadDebtRiskCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:NoBadDebtRiskCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30_custom_NoBadDebtRiskCustomersMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="srt:MajorCustomersAxis">IQST:NoBadDebtRiskCustomersMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_TechnologyEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_TechnologyEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:TechnologyEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_SoftwareDevelopmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_SoftwareDevelopmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:SoftwareDevelopmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_us-gaap_OtherMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_us-gaap_OtherMachineryAndEquipmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:PropertyPlantAndEquipmentByTypeAxis">us-gaap:OtherMachineryAndEquipmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_MartusMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MartusMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_DarleneCovi19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_DarleneCovi19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_DarleneCovi19Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:DarleneCovi19Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_PromissoryNoteOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_PromissoryNoteOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_PromissoryNoteOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_PromissoryNoteTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_PromissoryNoteTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_PromissoryNoteTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_PromissoryNoteQXTELMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_PromissoryNoteQXTELMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_PromissoryNoteQXTELMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteQXTELMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_PromissoryNoteThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_PromissoryNoteThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_PromissoryNoteThreeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteThreeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_PromissoryNoteFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_PromissoryNoteFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_PromissoryNoteFourMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFourMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_PromissoryNoteFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_PromissoryNoteFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_PromissoryNoteFiveMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:PromissoryNoteFiveMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_FutureReceiptsLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_FutureReceiptsLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_FutureReceiptsLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2023-04-23_custom_FutureReceiptsLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-04-23</instant>
        </period>
    </context>
    <context id="From2023-04-232023-04-23_custom_FutureReceiptsLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:FutureReceiptsLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-04-23</startDate>
            <endDate>2023-04-23</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_SettlementOfNotePayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:SettlementOfNotePayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_StockIssuanceForSettlementOfDebtOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:StockIssuanceForSettlementOfDebtOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_StockIssuanceForSettlementOfDebtTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:StockIssuanceForSettlementOfDebtTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_us-gaap_LoansPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30_us-gaap_LoansPayableMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">us-gaap:LoansPayableMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_N49OfShareholderOfSwisslink1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_N49OfShareholderOfSwisslink1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_N49OfShareholderOfSwisslink2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_N49OfShareholderOfSwisslink2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:N49OfShareholderOfSwisslink2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_MinorityShareholderOfQXTELMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MinorityShareholderOfQXTELMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_MinorityShareholderOfQXTELMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MinorityShareholderOfQXTELMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_MinorityShareholderOfQXTELMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:MinorityShareholderOfQXTELMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_ConvertibleNotesPayable2023Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2023Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_ConvertibleNotesPayable2023Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2023Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_ConvertibleNotesPayable2024Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2024Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_ConvertibleNotesPayable2024Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesPayable2024Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_ConvertibleNotesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_ConvertibleNotesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-07</instant>
        </period>
    </context>
    <context id="From2024-03-072024-03-07_custom_March7ThirdPartyLoanOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-03-07</startDate>
            <endDate>2024-03-07</endDate>
        </period>
    </context>
    <context id="From2025-01-152025-01-15_custom_March7ThirdPartyLoanOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-15</startDate>
            <endDate>2025-01-15</endDate>
        </period>
    </context>
    <context id="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-15</startDate>
            <endDate>2024-04-15</endDate>
        </period>
    </context>
    <context id="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-07</instant>
        </period>
    </context>
    <context id="From2024-03-072024-03-07_custom_March7ThirdPartyLoanTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-03-07</startDate>
            <endDate>2024-03-07</endDate>
        </period>
    </context>
    <context id="From2025-01-152025-01-15_custom_March7ThirdPartyLoanTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-01-15</startDate>
            <endDate>2025-01-15</endDate>
        </period>
    </context>
    <context id="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-09-01</startDate>
            <endDate>2024-09-01</endDate>
        </period>
    </context>
    <context id="From2024-04-152024-04-15_custom_March7ThirdPartyLoanTwoOnePaymentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoOnePaymentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-15</startDate>
            <endDate>2024-04-15</endDate>
        </period>
    </context>
    <context id="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoFourPaymentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:March7ThirdPartyLoanTwoFourPaymentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-09-01</startDate>
            <endDate>2024-09-01</endDate>
        </period>
    </context>
    <context id="AsOf2024-03-07_custom_July10ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-07</instant>
        </period>
    </context>
    <context id="From2024-07-102024-07-10_custom_July10ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-10</startDate>
            <endDate>2024-07-10</endDate>
        </period>
    </context>
    <context id="From2025-04-302025-04-30_custom_July10ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-04-30</startDate>
            <endDate>2025-04-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-07-10_custom_July10ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-07-10</instant>
        </period>
    </context>
    <context id="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:July10ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-08-30</startDate>
            <endDate>2024-08-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-03-07_custom_September16ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-07</instant>
        </period>
    </context>
    <context id="From2024-09-162024-09-16_custom_September16ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-09-16</startDate>
            <endDate>2024-09-16</endDate>
        </period>
    </context>
    <context id="From2025-07-152025-07-15_custom_September16ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2025-07-15</startDate>
            <endDate>2025-07-15</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-16_custom_September16ThirdPartyLoanMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-16</instant>
        </period>
    </context>
    <context id="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourPaymentsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanFourPaymentsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-09-16</startDate>
            <endDate>2024-09-16</endDate>
        </period>
    </context>
    <context id="From2024-09-162024-09-16_custom_September16ThirdPartyLoanOnePaymentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:September16ThirdPartyLoanOnePaymentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-09-16</startDate>
            <endDate>2024-09-16</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30_custom_ThirdPartyLoansTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyLoansTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_ConvertibleNoteOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_ConvertibleNoteTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_ConvertibleNoteThirdPartyTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteThirdPartyTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="From2023-01-012023-12-31_custom_ConvertibleNoteThirdPartyTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteThirdPartyTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-12-31_custom_ConvertibleNoteOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-12-31_custom_ConvertibleNoteTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-12-31</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ConvertibleNoteOneMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteOneMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ConvertibleNoteTwoMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteTwoMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ConvertibleNoteThirdPartyTotalMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ConvertibleNoteThirdPartyTotalMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-01-24_custom_M2BSPAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-01-24</instant>
        </period>
    </context>
    <context id="From2024-01-242024-01-24_custom_M2BSPAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-24</startDate>
            <endDate>2024-01-24</endDate>
        </period>
    </context>
    <context id="AsOf2024-01-24_custom_M2BSPATranche1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-01-24</instant>
        </period>
    </context>
    <context id="From2024-01-242024-01-24_custom_M2BSPATranche1Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche1Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-24</startDate>
            <endDate>2024-01-24</endDate>
        </period>
    </context>
    <context id="AsOf2024-03-01_custom_M2BSPATranche2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-01</instant>
        </period>
    </context>
    <context id="AsOf2024-03-01_custom_M2BSPATranche3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-03-01</instant>
        </period>
    </context>
    <context id="From2024-03-012024-03-01_custom_M2BSPATranche2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-03-01</startDate>
            <endDate>2024-03-01</endDate>
        </period>
    </context>
    <context id="From2024-03-012024-03-01_custom_M2BSPATranche3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-03-01</startDate>
            <endDate>2024-03-01</endDate>
        </period>
    </context>
    <context id="From2024-01-242024-01-24_custom_M2BSPATranche2Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche2Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-24</startDate>
            <endDate>2024-01-24</endDate>
        </period>
    </context>
    <context id="From2024-01-242024-01-24_custom_M2BSPATranche3Member">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BSPATranche3Member</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-24</startDate>
            <endDate>2024-01-24</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ThirdPartyConvertibleDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyConvertibleDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_ThirdPartyConvertibleDebtMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ThirdPartyConvertibleDebtMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_M2BNotesMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:M2BNotesMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_DirectorsIssuanceMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:DirectorsIssuanceMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_DebtSettlementIssuanceMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:DebtSettlementIssuanceMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ConvertibleNotesIssuanceMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:ConvertibleNotesIssuanceMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_us-gaap_CommonStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:CommonStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ConversionOfDebtIssuanceMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:ConversionOfDebtIssuanceMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_StockPayableForCashMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">IQST:StockPayableForCashMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2020-11-03_us-gaap_PreferredClassAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:PreferredClassAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-03</instant>
        </period>
    </context>
    <context id="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesAPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-03</startDate>
            <endDate>2020-11-03</endDate>
        </period>
    </context>
    <context id="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2020-11-11</instant>
        </period>
    </context>
    <context id="From2021-01-072021-01-07_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-07</startDate>
            <endDate>2021-01-07</endDate>
        </period>
    </context>
    <context id="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesBPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2020-11-11</startDate>
            <endDate>2020-11-11</endDate>
        </period>
    </context>
    <context id="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2021-01-07</instant>
        </period>
    </context>
    <context id="From2021-01-072021-01-07_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-07</startDate>
            <endDate>2021-01-07</endDate>
        </period>
    </context>
    <context id="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesCPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-07</startDate>
            <endDate>2021-01-07</endDate>
        </period>
    </context>
    <context id="AsOf2023-11-03_custom_PreferredClassDMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">IQST:PreferredClassDMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-11-03</instant>
        </period>
    </context>
    <context id="From2021-01-072021-01-07_us-gaap_SeriesDPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesDPreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2021-01-07</startDate>
            <endDate>2021-01-07</endDate>
        </period>
    </context>
    <context id="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementClassOfStockAxis">us-gaap:SeriesDPreferredStockMember</xbrldi:explicitMember>
                <xbrldi:explicitMember dimension="us-gaap:StatementEquityComponentsAxis">us-gaap:PreferredStockMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-11-03</startDate>
            <endDate>2023-11-03</endDate>
        </period>
    </context>
    <context id="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-19</startDate>
            <endDate>2024-01-19</endDate>
        </period>
    </context>
    <context id="AsOf2024-01-19_custom_YukonRiverHoldingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-01-19</instant>
        </period>
    </context>
    <context id="From2024-01-192024-06-27_custom_YukonRiverHoldingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-19</startDate>
            <endDate>2024-06-27</endDate>
        </period>
    </context>
    <context id="AsOf2024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsSecondAmendmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-27</instant>
        </period>
    </context>
    <context id="From2024-06-272024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsSecondAmendmentMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-06-27</startDate>
            <endDate>2024-06-27</endDate>
        </period>
    </context>
    <context id="AsOf2024-06-28_custom_YukonRiverHoldingsBalloonAchievementMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsBalloonAchievementMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-06-28</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_YukonRiverHoldingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-04-012024-04-01_custom_YukonRiverHoldingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-04-01</startDate>
            <endDate>2024-04-01</endDate>
        </period>
    </context>
    <context id="AsOf2024-04-01_custom_QXTELMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:QXTELMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-04-01</instant>
        </period>
    </context>
    <context id="AsOf2024-04-01_custom_YukonRiverHoldingsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:YukonRiverHoldingsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-04-01</instant>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:ProFormaAcquisitionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:BusinessAcquisitionAxis">IQST:ProFormaAcquisitionsMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_custom_UnitedKingdomMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:UnitedKingdomMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-07-012024-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-07-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-07-012023-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-07-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_UnitedKingdomMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:UnitedKingdomMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="From2023-01-012023-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2023-01-01</startDate>
            <endDate>2023-09-30</endDate>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_UnitedKingdomMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:UnitedKingdomMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2024-09-30_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-09-30</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_USAMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:USAMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_SwitzerlandMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:SwitzerlandMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2023-12-31_custom_EliminationMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:StatementBusinessSegmentsAxis">IQST:EliminationMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2023-12-31</instant>
        </period>
    </context>
    <context id="AsOf2024-02-12_custom_ADIFundingLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ADIFundingLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <instant>2024-02-12</instant>
        </period>
    </context>
    <context id="From2024-02-122024-02-12_custom_ADIFundingLLCMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:ADIFundingLLCMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-02-12</startDate>
            <endDate>2024-02-12</endDate>
        </period>
    </context>
    <context id="From2024-01-012024-09-30_custom_BeneficialOwnershipLimitationUponNoticeMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:DebtInstrumentAxis">IQST:BeneficialOwnershipLimitationUponNoticeMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-01-01</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-09-302024-09-30_srt_MinimumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">srt:MinimumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-09-30</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <context id="From2024-09-302024-09-30_srt_MaximumMember">
        <entity>
            <identifier scheme="http://www.sec.gov/CIK">0001527702</identifier>
            <segment>
                <xbrldi:explicitMember dimension="us-gaap:ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis">srt:MaximumMember</xbrldi:explicitMember>
            </segment>
        </entity>
        <period>
            <startDate>2024-09-30</startDate>
            <endDate>2024-09-30</endDate>
        </period>
    </context>
    <unit id="USD">
        <measure>iso4217:USD</measure>
    </unit>
    <unit id="Shares">
        <measure>shares</measure>
    </unit>
    <unit id="USDPShares">
        <divide>
            <unitNumerator>
                <measure>iso4217:USD</measure>
            </unitNumerator>
            <unitDenominator>
                <measure>shares</measure>
            </unitDenominator>
        </divide>
    </unit>
    <unit id="Pure">
        <measure>pure</measure>
    </unit>
    <dei:AmendmentFlag contextRef="From2024-01-01to2024-09-30" id="Fact000003">false</dei:AmendmentFlag>
    <dei:CurrentFiscalYearEndDate contextRef="From2024-01-01to2024-09-30" id="Fact000004">--12-31</dei:CurrentFiscalYearEndDate>
    <dei:DocumentFiscalYearFocus contextRef="From2024-01-01to2024-09-30" id="Fact000005">2024</dei:DocumentFiscalYearFocus>
    <dei:DocumentFiscalPeriodFocus contextRef="From2024-01-01to2024-09-30" id="Fact000006">Q3</dei:DocumentFiscalPeriodFocus>
    <dei:EntityCentralIndexKey contextRef="From2024-01-01to2024-09-30" id="Fact000007">0001527702</dei:EntityCentralIndexKey>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability
      contextRef="AsOf2023-12-31"
      id="xdx2ixbrl0107"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DerivativeLiabilities
      contextRef="AsOf2023-12-31"
      id="xdx2ixbrl0110"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LoansPayableToBank
      contextRef="AsOf2024-09-30"
      id="xdx2ixbrl0115"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember"
      id="xdx2ixbrl0158"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember"
      id="xdx2ixbrl0159"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0168"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember"
      id="xdx2ixbrl0169"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2023-07-012023-09-30"
      id="xdx2ixbrl0264"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0266"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2023-07-012023-09-30"
      id="xdx2ixbrl0279"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0281"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DividendsPreferredStock
      contextRef="From2024-07-012024-09-30"
      id="xdx2ixbrl0298"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DividendsPreferredStock
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl0300"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      id="xdx2ixbrl0318"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl0320"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0361"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0362"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0365"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0366"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0368"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0370"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0371"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0374"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0375"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0378"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0379"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0381"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares1
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0383"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtShares1
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0384"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0387"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0388"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0391"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0392"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0394"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0396"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0397"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0400"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0401"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0402"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0403"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0405"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0409"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0410"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0411"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0426"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0427"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0430"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0431"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0433"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0435"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0436"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0439"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0440"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0443"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0444"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0446"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0448"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0449"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0452"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0453"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0454"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0456"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0457"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0459"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0461"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0462"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0463"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0465"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0466"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0467"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0468"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0469"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0470"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0471"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0474"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0475"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0476"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0478"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0479"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0480"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0481"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0483"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0487"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0488"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0489"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0504"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0505"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0508"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0509"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0511"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0513"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0514"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0517"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0518"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0521"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0522"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0524"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0526"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0527"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0530"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0531"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0534"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0535"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0537"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0539"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0540"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0543"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0544"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0545"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0547"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0548"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0550"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0552"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0553"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockPayableShares
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0554"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0556"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0557"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0558"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0560"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0561"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0563"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0565"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0566"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0567"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0569"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0570"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0571"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0572"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0574"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0578"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0579"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0580"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0608"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0609"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0612"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0613"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0615"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0617"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0618"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0621"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0622"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0625"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0626"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0628"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0630"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0631"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0634"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0635"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0636"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0638"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0639"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0641"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0643"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0644"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0645"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0647"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0648"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0649"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0650"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0651"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0656"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0657"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0658"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0660"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0661"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0662"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0663"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0665"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0669"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0670"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      id="xdx2ixbrl0671"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0686"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0687"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0690"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0691"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0693"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0695"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0696"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0699"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0700"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0701"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0702"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0703"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0708"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0709"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0710"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0712"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0713"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0714"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0715"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0717"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0721"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0722"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0723"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0738"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0740"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0743"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0744"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0745"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30"
      id="xdx2ixbrl0746"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0747"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0749"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0751"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0752"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0755"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0756"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0758"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0760"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0761"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0764"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0765"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0768"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0769"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0771"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0773"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0774"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0777"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0778"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0779"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0781"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0782"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember"
      id="xdx2ixbrl0784"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0786"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0787"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ResolutionOfDerivativeLiabilitiesShares
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0788"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0790"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0791"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0792"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0793"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0794"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0795"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      id="xdx2ixbrl0796"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0799"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0800"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:DividendToNonControllingInterestShares
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0801"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0803"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0804"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0805"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0806"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember"
      id="xdx2ixbrl0807"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0812"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0813"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0814"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0816"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0817"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0818"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember"
      id="xdx2ixbrl0819"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember"
      id="xdx2ixbrl0821"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      id="xdx2ixbrl0825"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      id="xdx2ixbrl0826"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      id="xdx2ixbrl0827"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0867"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInDueFromRelatedParties
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl0881"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0897"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsToAcquireOtherProductiveAssets
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl0902"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:PaymentsToFundLongtermLoansToRelatedParties
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0906"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncreaseDecreaseInNotesPayableRelatedParties
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0924"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0927"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0933"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0939"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl0947"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl0965"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxesPaidNet
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0966"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:SeriesBPreferredStockIssuedAsDividend
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl0971"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0975"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0978"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0981"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:CashlessWarrantsExercised
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0984"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:NotePayableIssuedForAcquisitionOfSubsidiary
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0990"
      unitRef="USD"
      xsi:nil="true"/>
    <IQST:ContingentLiabilityForAcquisitionOfSubsidiary
      contextRef="From2023-01-012023-09-30"
      id="xdx2ixbrl0993"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_PromissoryNoteOneMember"
      id="xdx2ixbrl1098"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_PromissoryNoteTwoMember"
      id="xdx2ixbrl1104"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_PromissoryNoteQXTELMember"
      id="xdx2ixbrl1109"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_PromissoryNoteThreeMember"
      id="xdx2ixbrl1114"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_PromissoryNoteFourMember"
      id="xdx2ixbrl1119"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_PromissoryNoteFiveMember"
      id="xdx2ixbrl1124"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_FutureReceiptsLoanMember"
      id="xdx2ixbrl1129"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermDebtNoncurrent
      contextRef="AsOf2024-09-30"
      id="xdx2ixbrl1140"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LoansPayable
      contextRef="AsOf2023-12-31_custom_MinorityShareholderOfQXTELMember"
      id="xdx2ixbrl1162"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2024-09-30"
      id="xdx2ixbrl1169"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LongTermLoansPayable
      contextRef="AsOf2023-12-31"
      id="xdx2ixbrl1170"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2023-12-31_custom_ConvertibleNotesPayable2024Member"
      id="xdx2ixbrl1182"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="AsOf2024-09-30"
      id="xdx2ixbrl1196"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ConvertibleLongTermNotesPayable
      contextRef="AsOf2023-12-31"
      id="xdx2ixbrl1197"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1448"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1454"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      id="xdx2ixbrl1457"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1460"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1466"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2023-07-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1481"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-07-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1491"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-07-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1496"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-07-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1501"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1506"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1542"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1548"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      id="xdx2ixbrl1551"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1554"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1560"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GrossProfit
      contextRef="From2023-01-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1575"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-01-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1585"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-01-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1590"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-01-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1595"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-09-30_custom_EliminationMember"
      id="xdx2ixbrl1600"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-09-30_custom_EliminationMember"
      id="xdx2ixbrl1638"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2023-12-31_custom_EliminationMember"
      id="xdx2ixbrl1668"
      unitRef="USD"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber
      contextRef="AsOf2023-12-31"
      id="xdx2ixbrl1678"
      unitRef="Shares"
      xsi:nil="true"/>
    <us-gaap:WarrantsAndRightsOutstandingTerm
      contextRef="AsOf2023-12-31"
      id="xdx2ixbrl1680"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl1686"
      xsi:nil="true"/>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl1687"
      unitRef="Shares"
      xsi:nil="true"/>
    <IQST:ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited
      contextRef="From2024-01-01to2024-09-30"
      id="xdx2ixbrl1689"
      xsi:nil="true"/>
    <us-gaap:DerivativeFairValueOfDerivativeNet
      contextRef="AsOf2023-12-31"
      id="xdx2ixbrl1706"
      unitRef="USD"
      xsi:nil="true"/>
    <dei:DocumentType contextRef="From2024-01-01to2024-09-30" id="Fact000013">10-Q</dei:DocumentType>
    <dei:DocumentQuarterlyReport contextRef="From2024-01-01to2024-09-30" id="Fact000014">true</dei:DocumentQuarterlyReport>
    <dei:DocumentPeriodEndDate contextRef="From2024-01-01to2024-09-30" id="Fact000015">2024-09-30</dei:DocumentPeriodEndDate>
    <dei:DocumentTransitionReport contextRef="From2024-01-01to2024-09-30" id="Fact000016">false</dei:DocumentTransitionReport>
    <dei:EntityFileNumber contextRef="From2024-01-01to2024-09-30" id="Fact000017">000-55984</dei:EntityFileNumber>
    <dei:EntityRegistrantName contextRef="From2024-01-01to2024-09-30" id="Fact000018">iQSTEL Inc.</dei:EntityRegistrantName>
    <dei:EntityIncorporationStateCountryCode contextRef="From2024-01-01to2024-09-30" id="Fact000019">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityTaxIdentificationNumber contextRef="From2024-01-01to2024-09-30" id="Fact000020">45-2808620</dei:EntityTaxIdentificationNumber>
    <dei:EntityAddressAddressLine1 contextRef="From2024-01-01to2024-09-30" id="Fact000021">300 Aragon Avenue</dei:EntityAddressAddressLine1>
    <dei:EntityAddressAddressLine2 contextRef="From2024-01-01to2024-09-30" id="Fact000022">Suite 375</dei:EntityAddressAddressLine2>
    <dei:EntityAddressCityOrTown contextRef="From2024-01-01to2024-09-30" id="Fact000023">Coral Gables</dei:EntityAddressCityOrTown>
    <dei:EntityAddressStateOrProvince contextRef="From2024-01-01to2024-09-30" id="Fact000024">FL</dei:EntityAddressStateOrProvince>
    <dei:EntityAddressPostalZipCode contextRef="From2024-01-01to2024-09-30" id="Fact000025">33134</dei:EntityAddressPostalZipCode>
    <dei:CityAreaCode contextRef="From2024-01-01to2024-09-30" id="Fact000026">954</dei:CityAreaCode>
    <dei:LocalPhoneNumber contextRef="From2024-01-01to2024-09-30" id="Fact000027">951-8191</dei:LocalPhoneNumber>
    <dei:EntityCurrentReportingStatus contextRef="From2024-01-01to2024-09-30" id="Fact000028">Yes</dei:EntityCurrentReportingStatus>
    <dei:EntityInteractiveDataCurrent contextRef="From2024-01-01to2024-09-30" id="Fact000029">Yes</dei:EntityInteractiveDataCurrent>
    <dei:EntityFilerCategory contextRef="From2024-01-01to2024-09-30" id="Fact000030">Non-accelerated Filer</dei:EntityFilerCategory>
    <dei:EntitySmallBusiness contextRef="From2024-01-01to2024-09-30" id="Fact000031">true</dei:EntitySmallBusiness>
    <dei:EntityEmergingGrowthCompany contextRef="From2024-01-01to2024-09-30" id="Fact000032">false</dei:EntityEmergingGrowthCompany>
    <dei:EntityShellCompany contextRef="From2024-01-01to2024-09-30" id="Fact000033">false</dei:EntityShellCompany>
    <dei:EntityCommonStockSharesOutstanding
      contextRef="AsOf2024-11-14"
      decimals="INF"
      id="Fact000034"
      unitRef="Shares">186176651</dei:EntityCommonStockSharesOutstanding>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000042"
      unitRef="USD">2125139</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:CashAndCashEquivalentsAtCarryingValue
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000043"
      unitRef="USD">1362668</us-gaap:CashAndCashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableNetCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000045"
      unitRef="USD">14982958</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:AccountsReceivableNetCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000046"
      unitRef="USD">12539774</us-gaap:AccountsReceivableNetCurrent>
    <us-gaap:InventoryNet
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000048"
      unitRef="USD">30658</us-gaap:InventoryNet>
    <us-gaap:InventoryNet
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000049"
      unitRef="USD">27121</us-gaap:InventoryNet>
    <us-gaap:LoansAndLeasesReceivableRelatedParties
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000051"
      unitRef="USD">635715</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:LoansAndLeasesReceivableRelatedParties
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000052"
      unitRef="USD">340515</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:PrepaidExpenseCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000054"
      unitRef="USD">1890516</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:PrepaidExpenseCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000055"
      unitRef="USD">1449094</us-gaap:PrepaidExpenseCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000057"
      unitRef="USD">19664986</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000058"
      unitRef="USD">15719172</us-gaap:AssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000060"
      unitRef="USD">578734</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000061"
      unitRef="USD">522997</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000063"
      unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:FiniteLivedIntangibleAssetsNet
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000064"
      unitRef="USD">99592</us-gaap:FiniteLivedIntangibleAssetsNet>
    <us-gaap:Goodwill
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000066"
      unitRef="USD">10677045</us-gaap:Goodwill>
    <us-gaap:Goodwill
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000067"
      unitRef="USD">5172146</us-gaap:Goodwill>
    <us-gaap:DeferredIncomeTaxAssetsNet
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000069"
      unitRef="USD">426755</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:DeferredIncomeTaxAssetsNet
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000070"
      unitRef="USD">426755</us-gaap:DeferredIncomeTaxAssetsNet>
    <us-gaap:OtherAssetsNoncurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000072"
      unitRef="USD">992006</us-gaap:OtherAssetsNoncurrent>
    <us-gaap:OtherAssetsNoncurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000073"
      unitRef="USD">214991</us-gaap:OtherAssetsNoncurrent>
    <us-gaap:Assets
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000075"
      unitRef="USD">32439118</us-gaap:Assets>
    <us-gaap:Assets
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000076"
      unitRef="USD">22155653</us-gaap:Assets>
    <us-gaap:AccountsPayableCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000084"
      unitRef="USD">8756934</us-gaap:AccountsPayableCurrent>
    <us-gaap:AccountsPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000085"
      unitRef="USD">2966279</us-gaap:AccountsPayableCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000087"
      unitRef="USD">6296717</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:OtherAccruedLiabilitiesCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000088"
      unitRef="USD">9993585</us-gaap:OtherAccruedLiabilitiesCurrent>
    <us-gaap:NotesAndLoansPayableCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000090"
      unitRef="USD">26613</us-gaap:NotesAndLoansPayableCurrent>
    <us-gaap:NotesAndLoansPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000091"
      unitRef="USD">26613</us-gaap:NotesAndLoansPayableCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000095"
      unitRef="USD">294484</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000096"
      unitRef="USD">3750</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:LoansPayableCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000093"
      unitRef="USD">3232009</us-gaap:LoansPayableCurrent>
    <us-gaap:LoansPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000094"
      unitRef="USD">264988</us-gaap:LoansPayableCurrent>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000098"
      unitRef="USD">926069</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000099"
      unitRef="USD">259447</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000103"
      unitRef="USD">490022</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000104"
      unitRef="USD">39012</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000101"
      unitRef="USD">3549946</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000102"
      unitRef="USD">330032</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000106"
      unitRef="USD">1000000</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <us-gaap:DerivativeLiabilities
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000109"
      unitRef="USD">277946</us-gaap:DerivativeLiabilities>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000112"
      unitRef="USD">24066234</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000113"
      unitRef="USD">13840944</us-gaap:LiabilitiesCurrent>
    <us-gaap:LoansPayableToBank
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000116"
      unitRef="USD">99099</us-gaap:LoansPayableToBank>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000118"
      unitRef="USD">283586</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000119"
      unitRef="USD">169738</us-gaap:AccruedEmployeeBenefitsCurrentAndNoncurrent>
    <us-gaap:Liabilities
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000121"
      unitRef="USD">24349820</us-gaap:Liabilities>
    <us-gaap:Liabilities
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000122"
      unitRef="USD">14109781</us-gaap:Liabilities>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact000126"
      unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact000127"
      unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact000128"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact000129"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000130"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000131"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000132"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000133"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000134"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000135"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000136"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000137"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000138"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000139"
      unitRef="USD">10</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000140"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000141"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000142"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000143"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000144"
      unitRef="Shares">31080</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000145"
      unitRef="Shares">31080</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000146"
      unitRef="Shares">31080</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000147"
      unitRef="Shares">31080</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000148"
      unitRef="USD">31</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockValue
      contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000149"
      unitRef="USD">31</us-gaap:PreferredStockValue>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact000150"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact000151"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact000152"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact000153"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact000154"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact000155"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact000156"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact000157"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000160"
      unitRef="Shares">75000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000161"
      unitRef="Shares">75000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000162"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000163"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000164"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000165"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000166"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact000167"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact000173"
      unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact000174"
      unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact000175"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact000176"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact000177"
      unitRef="Shares">186176651</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact000178"
      unitRef="Shares">186176651</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact000179"
      unitRef="Shares">172129630</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact000180"
      unitRef="Shares">172129630</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockValue
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000171"
      unitRef="USD">186176</us-gaap:CommonStockValue>
    <us-gaap:CommonStockValue
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000172"
      unitRef="USD">172130</us-gaap:CommonStockValue>
    <us-gaap:AdditionalPaidInCapital
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000182"
      unitRef="USD">37231686</us-gaap:AdditionalPaidInCapital>
    <us-gaap:AdditionalPaidInCapital
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000183"
      unitRef="USD">34360884</us-gaap:AdditionalPaidInCapital>
    <us-gaap:RetainedEarningsAccumulatedDeficit
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000185"
      unitRef="USD">-29825840</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:RetainedEarningsAccumulatedDeficit
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000186"
      unitRef="USD">-26084133</us-gaap:RetainedEarningsAccumulatedDeficit>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000188"
      unitRef="USD">-25340</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000189"
      unitRef="USD">-25340</us-gaap:AccumulatedOtherComprehensiveIncomeLossNetOfTax>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000191"
      unitRef="USD">7566723</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000192"
      unitRef="USD">8423582</us-gaap:StockholdersEquityIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:MinorityInterest
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000194"
      unitRef="USD">-522575</us-gaap:MinorityInterest>
    <us-gaap:MinorityInterest
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000195"
      unitRef="USD">377710</us-gaap:MinorityInterest>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000197"
      unitRef="USD">8089298</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000198"
      unitRef="USD">8045872</us-gaap:StockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000200"
      unitRef="USD">32439118</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:LiabilitiesAndStockholdersEquity
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000201"
      unitRef="USD">22155653</us-gaap:LiabilitiesAndStockholdersEquity>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000203"
      unitRef="USD">54249614</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000204"
      unitRef="USD">39757203</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000205"
      unitRef="USD">184346412</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000206"
      unitRef="USD">97248561</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000208"
      unitRef="USD">52229695</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000209"
      unitRef="USD">38728682</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000210"
      unitRef="USD">178737687</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000211"
      unitRef="USD">94218838</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000213"
      unitRef="USD">2019919</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000214"
      unitRef="USD">1028521</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000215"
      unitRef="USD">5608725</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000216"
      unitRef="USD">3029723</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000223"
      unitRef="USD">2076472</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000224"
      unitRef="USD">957768</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000225"
      unitRef="USD">6144677</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000226"
      unitRef="USD">3529218</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingExpenses
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000228"
      unitRef="USD">2076472</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000229"
      unitRef="USD">957768</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000230"
      unitRef="USD">6144677</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000231"
      unitRef="USD">3529218</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000233"
      unitRef="USD">-56553</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000234"
      unitRef="USD">70753</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000235"
      unitRef="USD">-535952</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000236"
      unitRef="USD">-499495</us-gaap:OperatingIncomeLoss>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000243"
      unitRef="USD">7006</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000244"
      unitRef="USD">2607</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000245"
      unitRef="USD">88151</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncome
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000246"
      unitRef="USD">3126</us-gaap:OtherNonoperatingIncome>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000248"
      unitRef="USD">-5770</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000249"
      unitRef="USD">-32505</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000250"
      unitRef="USD">-6620</us-gaap:OtherNonoperatingIncomeExpense>
    <us-gaap:OtherNonoperatingIncomeExpense
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000251"
      unitRef="USD">-105714</us-gaap:OtherNonoperatingIncomeExpense>
    <IQST:InterestExpense2
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000253"
      unitRef="USD">672266</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000254"
      unitRef="USD">34219</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000255"
      unitRef="USD">1533820</IQST:InterestExpense2>
    <IQST:InterestExpense2
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000256"
      unitRef="USD">54322</IQST:InterestExpense2>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000258"
      unitRef="USD">51721</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000259"
      unitRef="USD">39273</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000260"
      unitRef="USD">-1063789</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000261"
      unitRef="USD">381848</IQST:FairValueNetDerivativeAssetLiabilityMeasuredOnRecurringBasisChangeInUnrealizedGainLoss1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000263"
      unitRef="USD">-27537</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000265"
      unitRef="USD">-130197</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000268"
      unitRef="USD">-646846</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000269"
      unitRef="USD">-24844</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000270"
      unitRef="USD">-2646275</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000271"
      unitRef="USD">224938</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000273"
      unitRef="USD">-703399</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000274"
      unitRef="USD">45909</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000275"
      unitRef="USD">-3182227</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000276"
      unitRef="USD">-274557</us-gaap:IncomeLossFromContinuingOperationsBeforeIncomeTaxesExtraordinaryItemsNoncontrollingInterest>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000278"
      unitRef="USD">69605</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000280"
      unitRef="USD">134880</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000283"
      unitRef="USD">-773004</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000284"
      unitRef="USD">45909</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000285"
      unitRef="USD">-3317107</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000286"
      unitRef="USD">-274557</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000288"
      unitRef="USD">150784</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000289"
      unitRef="USD">107922</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000290"
      unitRef="USD">424600</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToNoncontrollingInterest
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000291"
      unitRef="USD">364586</us-gaap:NetIncomeLossAttributableToNoncontrollingInterest>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000293"
      unitRef="USD">-923788</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000294"
      unitRef="USD">-62013</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000295"
      unitRef="USD">-3741707</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:NetIncomeLossAttributableToParentDiluted
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000296"
      unitRef="USD">-639143</us-gaap:NetIncomeLossAttributableToParentDiluted>
    <us-gaap:DividendsPreferredStock
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000299"
      unitRef="USD">-816480</us-gaap:DividendsPreferredStock>
    <us-gaap:DividendsPreferredStock
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000301"
      unitRef="USD">-816480</us-gaap:DividendsPreferredStock>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000303"
      unitRef="USD">-923788</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000304"
      unitRef="USD">-878493</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000305"
      unitRef="USD">-3741707</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000306"
      unitRef="USD">-1455623</us-gaap:NetIncomeLossAvailableToCommonStockholdersBasic>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000313"
      unitRef="USD">-773004</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000314"
      unitRef="USD">45909</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000315"
      unitRef="USD">-3317107</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000316"
      unitRef="USD">-274557</us-gaap:NetIncomeLoss>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000319"
      unitRef="USD">4428</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000321"
      unitRef="USD">-142</us-gaap:OtherComprehensiveIncomeForeignCurrencyTransactionAndTranslationAdjustmentBeforeTaxPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000323"
      unitRef="USD">-773004</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000324"
      unitRef="USD">41481</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000325"
      unitRef="USD">-3317107</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000326"
      unitRef="USD">-274415</us-gaap:ComprehensiveIncomeNetOfTaxIncludingPortionAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000328"
      unitRef="USD">150784</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000329"
      unitRef="USD">105753</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000330"
      unitRef="USD">424600</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000331"
      unitRef="USD">364656</us-gaap:ComprehensiveIncomeNetOfTaxAttributableToNoncontrollingInterest>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000333"
      unitRef="USD">-923788</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000334"
      unitRef="USD">-64272</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000335"
      unitRef="USD">-3741707</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:ComprehensiveIncomeNetOfTax
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000336"
      unitRef="USD">-639071</us-gaap:ComprehensiveIncomeNetOfTax>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2024-07-012024-09-30"
      decimals="INF"
      id="Fact000338"
      unitRef="USDPShares">-0.01</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2023-07-012023-09-30"
      decimals="INF"
      id="Fact000339"
      unitRef="USDPShares">-0.01</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact000340"
      unitRef="USDPShares">-0.02</us-gaap:EarningsPerShareDiluted>
    <us-gaap:EarningsPerShareDiluted
      contextRef="From2023-01-012023-09-30"
      decimals="INF"
      id="Fact000341"
      unitRef="USDPShares">-0.01</us-gaap:EarningsPerShareDiluted>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2024-07-012024-09-30"
      decimals="INF"
      id="Fact000343"
      unitRef="Shares">184284588</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2023-07-012023-09-30"
      decimals="INF"
      id="Fact000344"
      unitRef="Shares">168185122</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact000345"
      unitRef="Shares">179312685</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <IQST:WeightedAverageNumberOfShareOutstandingBasic
      contextRef="From2023-01-012023-09-30"
      decimals="INF"
      id="Fact000346"
      unitRef="Shares">165640341</IQST:WeightedAverageNumberOfShareOutstandingBasic>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000357"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000348"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000358"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000349"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000359"
      unitRef="Shares">172129630</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000350"
      unitRef="USD">172130</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000351"
      unitRef="USD">34360884</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000352"
      unitRef="USD">-26084133</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000353"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000354"
      unitRef="USD">8423582</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000355"
      unitRef="USD">-377710</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000356"
      unitRef="USD">8045872</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000372"
      unitRef="Shares">150000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000363"
      unitRef="USD">150</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000364"
      unitRef="USD">30915</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000367"
      unitRef="USD">31065</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000369"
      unitRef="USD">31065</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:CommonStockIssuedForSettlementOfDebtShares1
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000385"
      unitRef="Shares">1770000</IQST:CommonStockIssuedForSettlementOfDebtShares1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000376"
      unitRef="USD">1770</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000377"
      unitRef="USD">277890</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000380"
      unitRef="USD">279660</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000382"
      unitRef="USD">279660</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000398"
      unitRef="Shares">3535354</us-gaap:StockIssuedDuringPeriodSharesConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000389"
      unitRef="USD">3535</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000390"
      unitRef="USD">594242</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000393"
      unitRef="USD">597777</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfUnits
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000395"
      unitRef="USD">597777</us-gaap:StockIssuedDuringPeriodValueConversionOfUnits>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000404"
      unitRef="USD">-809767</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000406"
      unitRef="USD">-809767</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000407"
      unitRef="USD">229551</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-03-31"
      decimals="0"
      id="Fact000408"
      unitRef="USD">-580216</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000422"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000413"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000423"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000414"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000424"
      unitRef="Shares">177584984</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000415"
      unitRef="USD">177585</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000416"
      unitRef="USD">35263931</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000417"
      unitRef="USD">-26893900</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000418"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000419"
      unitRef="USD">8522317</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000420"
      unitRef="USD">-148159</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-03-31"
      decimals="0"
      id="Fact000421"
      unitRef="USD">8374158</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000437"
      unitRef="Shares">150000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000428"
      unitRef="USD">150</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000429"
      unitRef="USD">46450</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000432"
      unitRef="USD">46600</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000434"
      unitRef="USD">46600</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000450"
      unitRef="Shares">1822216</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000441"
      unitRef="USD">1822</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000442"
      unitRef="USD">398178</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000445"
      unitRef="USD">400000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000447"
      unitRef="USD">400000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000455"
      unitRef="USD">239323</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000458"
      unitRef="USD">239323</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000460"
      unitRef="USD">239323</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000472"
      unitRef="USD">475685</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:StockIssuedDuringPeriodValueAcquisitions
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000473"
      unitRef="USD">475685</us-gaap:StockIssuedDuringPeriodValueAcquisitions>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000482"
      unitRef="USD">-2008152</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000484"
      unitRef="USD">-2008152</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000485"
      unitRef="USD">44265</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-04-012024-06-30"
      decimals="0"
      id="Fact000486"
      unitRef="USD">-1963887</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000500"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000491"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000501"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000492"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000502"
      unitRef="Shares">179557200</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000493"
      unitRef="USD">179557</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000494"
      unitRef="USD">35947882</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000495"
      unitRef="USD">-28902052</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000496"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000497"
      unitRef="USD">7200088</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000498"
      unitRef="USD">371791</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-06-30"
      decimals="0"
      id="Fact000499"
      unitRef="USD">7571879</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000515"
      unitRef="Shares">3064394</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000506"
      unitRef="USD">3064</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000507"
      unitRef="USD">334019</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000510"
      unitRef="USD">337083</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000512"
      unitRef="USD">337083</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000528"
      unitRef="Shares">150000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000519"
      unitRef="USD">150</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000520"
      unitRef="USD">31670</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000523"
      unitRef="USD">31820</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000525"
      unitRef="USD">31820</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000541"
      unitRef="Shares">3405057</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000532"
      unitRef="USD">3405</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000533"
      unitRef="USD">171595</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000536"
      unitRef="USD">175000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000538"
      unitRef="USD">175000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000546"
      unitRef="USD">100000</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000549"
      unitRef="USD">100000</IQST:CommonStockPayableValue>
    <IQST:CommonStockPayableValue
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000551"
      unitRef="USD">100000</IQST:CommonStockPayableValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000559"
      unitRef="USD">646520</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000562"
      unitRef="USD">646520</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000564"
      unitRef="USD">646520</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000573"
      unitRef="USD">-923788</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000575"
      unitRef="USD">-923788</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000576"
      unitRef="USD">150784</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact000577"
      unitRef="USD">-773004</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000591"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000582"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000592"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000583"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000593"
      unitRef="Shares">186176651</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000584"
      unitRef="USD">186176</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000585"
      unitRef="USD">37231686</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000586"
      unitRef="USD">-29825840</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000587"
      unitRef="USD">-25340</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000588"
      unitRef="USD">7566723</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000589"
      unitRef="USD">522575</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000590"
      unitRef="USD">8089298</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000604"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000595"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000605"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000596"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2022-12-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000606"
      unitRef="Shares">161595511</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000597"
      unitRef="USD">161595</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000598"
      unitRef="USD">31136120</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000599"
      unitRef="USD">-24504395</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000600"
      unitRef="USD">-33557</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000601"
      unitRef="USD">6759794</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000602"
      unitRef="USD">-924377</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2022-12-31"
      decimals="0"
      id="Fact000603"
      unitRef="USD">5835417</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000619"
      unitRef="Shares">2941177</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000610"
      unitRef="USD">2942</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000611"
      unitRef="USD">397058</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000614"
      unitRef="USD">400000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000616"
      unitRef="USD">400000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000632"
      unitRef="Shares">60000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000623"
      unitRef="USD">60</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000624"
      unitRef="USD">11170</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000627"
      unitRef="USD">11230</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000629"
      unitRef="USD">11230</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000637"
      unitRef="USD">240258</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000640"
      unitRef="USD">240258</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000642"
      unitRef="USD">240258</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000652"
      unitRef="USD">804</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000653"
      unitRef="USD">804</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000654"
      unitRef="USD">773</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000655"
      unitRef="USD">1577</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000664"
      unitRef="USD">-363185</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000666"
      unitRef="USD">-363185</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000667"
      unitRef="USD">204363</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-03-31"
      decimals="0"
      id="Fact000668"
      unitRef="USD">-158822</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000682"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000673"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000683"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000674"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-03-31_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000684"
      unitRef="Shares">164596688</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000675"
      unitRef="USD">164597</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000676"
      unitRef="USD">31784606</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000677"
      unitRef="USD">-24867580</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000678"
      unitRef="USD">-32753</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000679"
      unitRef="USD">7048901</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000680"
      unitRef="USD">-719241</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-03-31"
      decimals="0"
      id="Fact000681"
      unitRef="USD">6329660</us-gaap:StockholdersEquity>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000697"
      unitRef="Shares">60000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000688"
      unitRef="USD">60</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000689"
      unitRef="USD">6840</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000692"
      unitRef="USD">6900</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-04-012023-06-30"
      decimals="0"
      id="Fact000694"
      unitRef="USD">6900</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000704"
      unitRef="USD">1527</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000705"
      unitRef="USD">1527</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000706"
      unitRef="USD">1466</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-04-012023-06-30"
      decimals="0"
      id="Fact000707"
      unitRef="USD">2993</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000716"
      unitRef="USD">-213945</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000718"
      unitRef="USD">-213945</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000719"
      unitRef="USD">52301</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-04-012023-06-30"
      decimals="0"
      id="Fact000720"
      unitRef="USD">-161644</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000734"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000725"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000735"
      unitRef="Shares">21000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000726"
      unitRef="USD">21</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-06-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000736"
      unitRef="Shares">164656688</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000727"
      unitRef="USD">164657</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000728"
      unitRef="USD">31791446</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000729"
      unitRef="USD">-25081525</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000730"
      unitRef="USD">-31226</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000731"
      unitRef="USD">6843383</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000732"
      unitRef="USD">-665474</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-06-30"
      decimals="0"
      id="Fact000733"
      unitRef="USD">6177909</us-gaap:StockholdersEquity>
    <IQST:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000748"
      unitRef="Shares">10080</IQST:StockIssuedDuringPeriodSharesSeriesBPreferredIssuedAsDividend>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000739"
      unitRef="USD">10</IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000741"
      unitRef="USD">816470</IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend>
    <IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend
      contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000742"
      unitRef="USD">-816480</IQST:StockIssuedDuringPeriodValueSeriesBPreferredIssuedAsDividend>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000762"
      unitRef="Shares">60000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000753"
      unitRef="USD">60</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000754"
      unitRef="USD">12755</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000757"
      unitRef="USD">12815</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000759"
      unitRef="USD">12815</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000775"
      unitRef="Shares">5514707</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000766"
      unitRef="USD">5515</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000767"
      unitRef="USD">994485</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000770"
      unitRef="USD">1000000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000772"
      unitRef="USD">1000000</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000780"
      unitRef="USD">735681</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000783"
      unitRef="USD">735681</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000785"
      unitRef="USD">735681</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000797"
      unitRef="USD">-5050</IQST:DividendToNonControllingInterest>
    <IQST:DividendToNonControllingInterest
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000798"
      unitRef="USD">-5050</IQST:DividendToNonControllingInterest>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000808"
      unitRef="USD">-2259</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000809"
      unitRef="USD">-2259</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000810"
      unitRef="USD">-2169</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000811"
      unitRef="USD">-4428</us-gaap:TemporaryEquityForeignCurrencyTranslationAdjustments>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000820"
      unitRef="USD">-62013</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000822"
      unitRef="USD">-62013</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000823"
      unitRef="USD">107922</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact000824"
      unitRef="USD">45909</us-gaap:NetIncomeLoss>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact000838"
      unitRef="Shares">10000</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesAPreferredStockMember"
      decimals="0"
      id="Fact000829"
      unitRef="USD">10</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact000839"
      unitRef="Shares">31080</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30_us-gaap_PreferredStockMember_us-gaap_SeriesBPreferredStockMember"
      decimals="0"
      id="Fact000830"
      unitRef="USD">31</us-gaap:StockholdersEquity>
    <us-gaap:SharesIssued
      contextRef="AsOf2023-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact000840"
      unitRef="Shares">170231395</us-gaap:SharesIssued>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact000831"
      unitRef="USD">170232</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30_us-gaap_AdditionalPaidInCapitalMember"
      decimals="0"
      id="Fact000832"
      unitRef="USD">34350837</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30_us-gaap_RetainedEarningsMember"
      decimals="0"
      id="Fact000833"
      unitRef="USD">-25960018</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30_us-gaap_ComprehensiveIncomeMember"
      decimals="0"
      id="Fact000834"
      unitRef="USD">-33485</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30_us-gaap_AociIncludingPortionAttributableToNoncontrollingInterestMember"
      decimals="0"
      id="Fact000835"
      unitRef="USD">8527607</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30_us-gaap_NoncontrollingInterestMember"
      decimals="0"
      id="Fact000836"
      unitRef="USD">-564771</us-gaap:StockholdersEquity>
    <us-gaap:StockholdersEquity
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact000837"
      unitRef="USD">7962836</us-gaap:StockholdersEquity>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000845"
      unitRef="USD">-3317107</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000846"
      unitRef="USD">-274557</us-gaap:NetIncomeLoss>
    <us-gaap:ShareBasedCompensation
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000851"
      unitRef="USD">109485</us-gaap:ShareBasedCompensation>
    <us-gaap:ShareBasedCompensation
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000852"
      unitRef="USD">30945</us-gaap:ShareBasedCompensation>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000854"
      unitRef="USD">1801</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:ProvisionForDoubtfulAccounts
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000855"
      unitRef="USD">1344</us-gaap:ProvisionForDoubtfulAccounts>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000857"
      unitRef="USD">104061</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:DepreciationDepletionAndAmortization
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000858"
      unitRef="USD">103246</us-gaap:DepreciationDepletionAndAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000860"
      unitRef="USD">856922</us-gaap:AdjustmentForAmortization>
    <us-gaap:AdjustmentForAmortization
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000861"
      unitRef="USD">21404</us-gaap:AdjustmentForAmortization>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000863"
      unitRef="USD">1063789</us-gaap:IncreaseDecreaseInDerivativeLiabilities>
    <us-gaap:IncreaseDecreaseInDerivativeLiabilities
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000864"
      unitRef="USD">-381848</us-gaap:IncreaseDecreaseInDerivativeLiabilities>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000866"
      unitRef="USD">-130197</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000872"
      unitRef="USD">-11789409</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInAccountsReceivable
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000873"
      unitRef="USD">3422703</us-gaap:IncreaseDecreaseInAccountsReceivable>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000875"
      unitRef="USD">3537</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInInventories
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000876"
      unitRef="USD">997</us-gaap:IncreaseDecreaseInInventories>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000878"
      unitRef="USD">434217</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000879"
      unitRef="USD">1057311</us-gaap:IncreaseDecreaseInPrepaidDeferredExpenseAndOtherAssets>
    <us-gaap:IncreaseDecreaseInDueFromRelatedParties
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000882"
      unitRef="USD">-69948</us-gaap:IncreaseDecreaseInDueFromRelatedParties>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000884"
      unitRef="USD">-8331945</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInAccountsPayableTrade
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000885"
      unitRef="USD">2604856</us-gaap:IncreaseDecreaseInAccountsPayableTrade>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000887"
      unitRef="USD">-4495509</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:IncreaseDecreaseInOtherAccruedLiabilities
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000888"
      unitRef="USD">1870972</us-gaap:IncreaseDecreaseInOtherAccruedLiabilities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000890"
      unitRef="USD">-2526651</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:NetCashProvidedByUsedInOperatingActivities
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000891"
      unitRef="USD">-434701</us-gaap:NetCashProvidedByUsedInOperatingActivities>
    <us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000896"
      unitRef="USD">2730121</us-gaap:AssetAcquisitionConsiderationTransferredOtherAssets>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000899"
      unitRef="USD">134016</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquirePropertyPlantAndEquipment
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000900"
      unitRef="USD">164715</us-gaap:PaymentsToAcquirePropertyPlantAndEquipment>
    <us-gaap:PaymentsToAcquireOtherProductiveAssets
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000903"
      unitRef="USD">-189767</us-gaap:PaymentsToAcquireOtherProductiveAssets>
    <us-gaap:PaymentsToFundLongtermLoansToRelatedParties
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000905"
      unitRef="USD">119832</us-gaap:PaymentsToFundLongtermLoansToRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000908"
      unitRef="USD">33602</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000909"
      unitRef="USD">13899</us-gaap:ProceedsFromPaymentsForLongTermLoansForRelatedParties>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000911"
      unitRef="USD">-2950367</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:NetCashProvidedByUsedInInvestingActivities
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000912"
      unitRef="USD">-340583</us-gaap:NetCashProvidedByUsedInInvestingActivities>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000917"
      unitRef="USD">2011100</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:ProceedsFromOtherDebt
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000918"
      unitRef="USD">150000</us-gaap:ProceedsFromOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000920"
      unitRef="USD">669121</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000921"
      unitRef="USD">9006</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:IncreaseDecreaseInNotesPayableRelatedParties
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000923"
      unitRef="USD">1000000</us-gaap:IncreaseDecreaseInNotesPayableRelatedParties>
    <us-gaap:RepaymentsOfRelatedPartyDebt
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000926"
      unitRef="USD">-333378</us-gaap:RepaymentsOfRelatedPartyDebt>
    <us-gaap:ProceedsFromWarrantExercises
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000929"
      unitRef="USD">575000</us-gaap:ProceedsFromWarrantExercises>
    <us-gaap:ProceedsFromWarrantExercises
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000930"
      unitRef="USD">1150000</us-gaap:ProceedsFromWarrantExercises>
    <us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000932"
      unitRef="USD">100000</us-gaap:ProceedsFromIssuanceOfOtherLongTermDebt>
    <us-gaap:ProceedsFromIssuanceOfMediumTermNotes
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000935"
      unitRef="USD">3997500</us-gaap:ProceedsFromIssuanceOfMediumTermNotes>
    <us-gaap:ProceedsFromIssuanceOfMediumTermNotes
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000936"
      unitRef="USD">250000</us-gaap:ProceedsFromIssuanceOfMediumTermNotes>
    <us-gaap:ProceedsFromIssuanceOrSaleOfEquity
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000938"
      unitRef="USD">100000</us-gaap:ProceedsFromIssuanceOrSaleOfEquity>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000941"
      unitRef="USD">-541612</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:RepaymentsOfConvertibleDebt
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000942"
      unitRef="USD">-86238</us-gaap:RepaymentsOfConvertibleDebt>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000944"
      unitRef="USD">6239489</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:NetCashProvidedByUsedInFinancingActivities
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000945"
      unitRef="USD">1454756</us-gaap:NetCashProvidedByUsedInFinancingActivities>
    <us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000948"
      unitRef="USD">-7541</us-gaap:EffectOfExchangeRateOnCashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000950"
      unitRef="USD">762471</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000951"
      unitRef="USD">671931</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalentsPeriodIncreaseDecreaseIncludingExchangeRateEffect>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact000953"
      unitRef="USD">1362668</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2022-12-31"
      decimals="0"
      id="Fact000954"
      unitRef="USD">1329389</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact000956"
      unitRef="USD">2125139</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents
      contextRef="AsOf2023-09-30"
      decimals="0"
      id="Fact000957"
      unitRef="USD">2001320</us-gaap:CashCashEquivalentsRestrictedCashAndRestrictedCashEquivalents>
    <us-gaap:InterestPaidNet
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000962"
      unitRef="USD">480431</us-gaap:InterestPaidNet>
    <us-gaap:InterestPaidNet
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000963"
      unitRef="USD">25941</us-gaap:InterestPaidNet>
    <IQST:SeriesBPreferredStockIssuedAsDividend
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000972"
      unitRef="USD">816480</IQST:SeriesBPreferredStockIssuedAsDividend>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000974"
      unitRef="USD">597777</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact000977"
      unitRef="Shares">337083</us-gaap:StockIssuedDuringPeriodSharesOther>
    <IQST:CommonStockIssuedForSettlementOfDebtValue1
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000980"
      unitRef="USD">279660</IQST:CommonStockIssuedForSettlementOfDebtValue1>
    <IQST:CashlessWarrantsExercised
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000983"
      unitRef="USD">1815</IQST:CashlessWarrantsExercised>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000986"
      unitRef="USD">885843</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact000987"
      unitRef="USD">975939</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <IQST:NotePayableIssuedForAcquisitionOfSubsidiary
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000989"
      unitRef="USD">2000000</IQST:NotePayableIssuedForAcquisitionOfSubsidiary>
    <IQST:ContingentLiabilityForAcquisitionOfSubsidiary
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact000992"
      unitRef="USD">1000000</IQST:ContingentLiabilityForAcquisitionOfSubsidiary>
    <us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact000995">&lt;p id="xdx_80B_eus-gaap--OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock_zeRmvdKiRCkb" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 1 -ORGANIZATION AND DESCRIPTION OF BUSINESS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zu1tE7h8zfg3" style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Organization
and Operations&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;iQSTEL Inc.
(&#x201c;iQSTEL&#x201d;, &#x201c;we&#x201d;, &#x201c;us&#x201d;, or the &#x201c;Company&#x201d;) was incorporated under the laws of the State
of&#160;&lt;span id="xdx_90A_edei--EntityIncorporationStateCountryCode_c20240101__20240930_zyCwf352nR68"&gt;Nevada&lt;/span&gt;&#160;on&#160;&lt;span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_c20240101__20240930_zjd5qp95eiq"&gt;June 24, 2011&lt;/span&gt;&#160;under the name of B-Maven Inc. The Company changed its name to PureSnax International,
Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World&#160;&lt;/span&gt;with over 400&#160;&lt;span style="background-color: white"&gt;active interconnection agreements with mobile companies,
fixed line companies and other wholesale carriers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
is a technology company with presence in 20 countries and over 100 employees that is offering leading-edge services through its four business
divisions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Telecom
Division, which represents the majority of current operations and which also represents the source for all of the Company&#x2019;s revenues,
offers VoIP, SMS, proprietary Internet of Things (IoT) solutions (www.iotsmartgas.com and www.iotsmarttank.com), and international fiber-optic
connectivity through its subsidiaries: Etelix.com USA, LLC, SwissLink Carrier AG, Smartbiz Telecom LLC, Whisl Telecom LLC, IoT Labs, LLC,
QGlobal SMS, LLC, and QXTEL LIMITED.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Also under the
Telecom Division, the Company&#x2019;s developing BlockChain Platform Business Line offers our proprietary Mobile Number Portability Application
(MNPA) to serve the in-country portability needs through its subsidiary, itsBchain, LLC.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company&#x2019;s
developing Fintech Business Line offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account (No SSN Needed), Mobile App/Wallet
(Remittances, Mobile Top Up). The Company&#x2019;s Fintech subsidiary, Global Money One Inc., is to provide immigrants access to reliable
financial services that makes it easier to manage their money and stay connected with their families back home.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company&#x2019;s
developing Electric Vehicle (EV) Business Line offers electric motorcycles for work and recreational use in the USA, Spain, Portugal,
Panama, Colombia, and Venezuela. EVOSS is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in
the family.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company&#x2019;s
developing&#160;&lt;/span&gt;Artificial Intelligence (AI)-Enhanced Metaverse Division offers a white-label solution designed specifically for
corporations, businesses, and the telecommunications industry. Delivering a full suite of immersive content services, creating a comprehensive
virtual experience that can be accessed through the Web or our proprietary mobile apps.&lt;/p&gt;

&lt;p id="xdx_850_zGRfczeqJDNf" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:OrganizationConsolidationBasisOfPresentationBusinessDescriptionAndAccountingPoliciesTextBlock>
    <us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact000997">&lt;p id="xdx_847_eus-gaap--OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock_zu1tE7h8zfg3" style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;&lt;b&gt;&lt;i&gt;Organization
and Operations&lt;/i&gt;&lt;/b&gt;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;iQSTEL Inc.
(&#x201c;iQSTEL&#x201d;, &#x201c;we&#x201d;, &#x201c;us&#x201d;, or the &#x201c;Company&#x201d;) was incorporated under the laws of the State
of&#160;&lt;span id="xdx_90A_edei--EntityIncorporationStateCountryCode_c20240101__20240930_zyCwf352nR68"&gt;Nevada&lt;/span&gt;&#160;on&#160;&lt;span id="xdx_90B_edei--EntityIncorporationDateOfIncorporation_c20240101__20240930_zjd5qp95eiq"&gt;June 24, 2011&lt;/span&gt;&#160;under the name of B-Maven Inc. The Company changed its name to PureSnax International,
Inc. on September 18, 2015; and more recently it changed its name to iQSTEL Inc. on August 7, 2018.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
has been engaged in the business of telecommunication services as a wholesale carrier of voice, SMS and data for other telecom companies
around the World&#160;&lt;/span&gt;with over 400&#160;&lt;span style="background-color: white"&gt;active interconnection agreements with mobile companies,
fixed line companies and other wholesale carriers.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company
is a technology company with presence in 20 countries and over 100 employees that is offering leading-edge services through its four business
divisions.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Telecom
Division, which represents the majority of current operations and which also represents the source for all of the Company&#x2019;s revenues,
offers VoIP, SMS, proprietary Internet of Things (IoT) solutions (www.iotsmartgas.com and www.iotsmarttank.com), and international fiber-optic
connectivity through its subsidiaries: Etelix.com USA, LLC, SwissLink Carrier AG, Smartbiz Telecom LLC, Whisl Telecom LLC, IoT Labs, LLC,
QGlobal SMS, LLC, and QXTEL LIMITED.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;Also under the
Telecom Division, the Company&#x2019;s developing BlockChain Platform Business Line offers our proprietary Mobile Number Portability Application
(MNPA) to serve the in-country portability needs through its subsidiary, itsBchain, LLC.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company&#x2019;s
developing Fintech Business Line offers a complete Fintech ecosystem MasterCard Debit Card, US Bank Account (No SSN Needed), Mobile App/Wallet
(Remittances, Mobile Top Up). The Company&#x2019;s Fintech subsidiary, Global Money One Inc., is to provide immigrants access to reliable
financial services that makes it easier to manage their money and stay connected with their families back home.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company&#x2019;s
developing Electric Vehicle (EV) Business Line offers electric motorcycles for work and recreational use in the USA, Spain, Portugal,
Panama, Colombia, and Venezuela. EVOSS is also working on the development of an EV Mid Speed Car to serve the niche of the 2nd car in
the family.&#160;&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="background-color: white"&gt;The Company&#x2019;s
developing&#160;&lt;/span&gt;Artificial Intelligence (AI)-Enhanced Metaverse Division offers a white-label solution designed specifically for
corporations, businesses, and the telecommunications industry. Delivering a full suite of immersive content services, creating a comprehensive
virtual experience that can be accessed through the Web or our proprietary mobile apps.&lt;/p&gt;

</us-gaap:OrganizationConsolidationAndPresentationOfFinancialStatementsDisclosureAndSignificantAccountingPoliciesTextBlock>
    <dei:EntityIncorporationStateCountryCode contextRef="From2024-01-01to2024-09-30" id="Fact000998">NV</dei:EntityIncorporationStateCountryCode>
    <dei:EntityIncorporationDateOfIncorporation contextRef="From2024-01-01to2024-09-30" id="Fact000999">2011-06-24</dei:EntityIncorporationDateOfIncorporation>
    <us-gaap:SignificantAccountingPoliciesTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001001">&lt;p id="xdx_80E_eus-gaap--SignificantAccountingPoliciesTextBlock_zna7ZVIghW9b" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 2 -SUMMARY OF SIGNIFICANT ACCOUNTING
POLICIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zVqJWhtINcd2" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Basis of Presentation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The accompanying unaudited consolidated financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim
financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission
(&#x201c;SEC&#x201d;). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted
in the United States of America (&#x201c;GAAP&#x201d;) for annual financial statements.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;In the opinion of the Company&#x2019;s management,
the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary (consisting only of normal
recurring accruals) to present the financial position of the Company as of September 30, 2024 and the results of operations and cash
flows for the periods presented. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative
of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read
in conjunction with the financial statements and related notes thereto included in the Company&#x2019;s Annual Report on Form 10-K for
the year ended December 31, 2023 filed with the SEC on April 1, 2024.&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--Reclassifications_zhMBzSZW75fg" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Reclassification&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Certain accounts from prior periods have been
reclassified to conform to the current period presentation.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zGMcl9sIjPp6" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Consolidation Policy&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The consolidated financial statements of the
Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#x201c;Etelix&#x201d;), SwissLink Carrier
AG (&#x201c;Swisslink&#x201d;), ITSBCHAIN, LLC (&#x201c;ItsBchain&#x201d;), QGLOBAL SMS, LLC (&#x201c;QGlobal&#x201d;), IoT Labs, LLC (&#x201c;IoT
Labs&#x201d;), Global Money One Inc (&#x201c;Global Money One&#x201d;), Whisl Telecom LLC (&#x201c;Whisl&#x201d;), Smartbiz Telecom LLC (&#x201c;Smartbiz&#x201d;)
and QXTEL LIMITED (&#x201c;QXTEL&#x201d;). All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--UseOfEstimates_ziQZix3ncg3e" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Use of Estimates&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The preparation of the consolidated financial
statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--BusinessCombinationsPolicy_zKokvpipzmHd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Business Combinations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;In accordance with ASC 805-10, &#x201c;&lt;i&gt;Business
Combinations&lt;/i&gt;&#x201d;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#x2019;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&#160;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUXeIFki1gTd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Foreign Currency Translation and Re-measurement&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company translates its foreign operations
to U.S. dollars in accordance with ASC 830, &#x201c;&lt;i&gt;Foreign Currency Matters&lt;/i&gt;&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The functional currency and reporting currency
of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz, Global Money One and QXTEL is the U.S. dollar, while SwissLink&#x2019;s functional
currency was the Swiss Franc (&#x201c;CHF&#x201d;). As of January 1, 2024, we changed the functional currency of SwissLink from their respective
local currency to the US dollar. The change in functional currency is due to increased exposure to the US dollar as a result of a change
in facts and circumstances in the primary economic environment in which this subsidiary operates. The effects of the change in functional
currency were not significant to our consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zzMuORPi0q72" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cash and Cash Equivalents&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had&#160;&lt;span id="xdx_903_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20240930_zID2XwWSIh9c"&gt;$2,125,139&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_907_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20231231_zt8PkJkgVMQ6"&gt;$1,362,668&lt;/span&gt;&#160;in cash and&#160;cash equivalents at September 30, 2024 and December 31, 2023, respectively.&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zINtlGFImHxl" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Accounts Receivable and Allowance for Uncollectible
Accounts&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Substantially all of the Company&#x2019;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#x2019;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company estimates expected credit losses related to accounts receivable balances based on a review of available and relevant
information including current economic conditions, projected economic conditions, historical loss experience, account aging, and other
factors that could affect collectability.&#160;During the nine months ended September 30, 2024 and 2023, the Company recorded bad debt
expense of&#160;&lt;span id="xdx_90E_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zvTtQ34buWYd"&gt;$1,801&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20230101__20230930_zlk79rRpL8yc"&gt;$1,344&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_zhjO4v0m5wG8" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Net Income (Loss) Per Share of Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company has adopted ASC 260,&#160;&lt;i&gt;&#x201d;Earnings
per Share&#x201d;&lt;/i&gt;&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number
of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from
the computation of diluted net loss per share as the result was anti-dilutive for the nine months ended September 30, 2024 and 2023.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zftikNS0ZFQ3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Concentrations of Credit Risk&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company&#x2019;s financial instruments that
are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company
places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with
a particular financial institution may exceed any applicable government insurance limits.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024,
22 customers represented&#160;&lt;span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--TwentyTwoCustomersMember_z9fdRjTOVHsk"&gt;87.7%&lt;/span&gt;&#160;of our revenue compared to 11 customers representing&#160;&lt;span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--ElevenCustomersMember_zP7Mebz61hK7"&gt;87.8%&lt;/span&gt;&#160;of our revenue for the nine
months ended September 30, 2023. For the nine months ended September 30, 2024 and 2023,&#160;&lt;span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zBRPQB0ToDfg"&gt;38.3%&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zSOgA0VdgNq2"&gt;54.8%&lt;/span&gt;&#160;of the revenue
comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zAme4ETEV90b" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Financial Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company follows ASC 820, &#x201c;&lt;i&gt;Fair Value
Measurements and Disclosures,&lt;/i&gt;&#x201d; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#x2019;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 1&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Level 1 applies to assets or liabilities for
which there are quoted prices in active markets for identical assets or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 2&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Level 2 applies to assets or liabilities for
which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets
or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent
transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally
from, or corroborated by, observable market data.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 3&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Level 3 applies to assets or liabilities for
which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets
or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The carrying values of our financial instruments,
including, cash; accounts receivable; deposit for acquisition, prepaid and other current assets; accounts payable; accrued liabilities
and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these
financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Transactions involving related parties cannot
be presumed to be carried out on an arm&#x2019;s-length basis, as the requisite conditions of competitive, free-market dealings may not
exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#x2019;s-length transactions unless such representations can be substantiated. It is not,
however, practical to determine the fair value of amounts due to related parties due to their related party nature.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zSuLLjCuuvDj" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Revenue Recognition&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#x201c;&lt;i&gt;Revenue from Contracts with Customers.&#x201d;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#x2019;s payment terms vary by client.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zVSeCWZfnuog" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Recent Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;In November 2023, the Financial Accounting Standards
Board ("FASB") issued Accounting Standards Update ("ASU")&#160;No.&#160;2023-07, "&lt;i&gt;Segment Reporting&#160;(Topic
280): Improvements to Reportable Segment Disclosures&lt;/i&gt;" which allows disclosure of one or more measures of segment profit or loss
used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires enhanced
disclosures of significant segment expenses and other segment items, as well as incremental qualitative disclosures on both an annual
and interim basis. This guidance is effective for annual reporting periods beginning after December 15, 2023, and interim reporting periods
after December 15, 2024. Early adoption is permitted and retrospective application is required for all periods presented. The Company
is currently evaluating the impact of adopting this guidance on its Consolidated Financial Statements and disclosures included within
Notes to Consolidated Financial Statements.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;In December 2023, the FASB issued ASU No. 2023-09,
&#x201c;&lt;i&gt;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&lt;/i&gt;&#x201d; which requires enhanced disclosures, including specific
categories and disaggregation of information in the effective tax rate reconciliation, disaggregated information related to income taxes
paid, income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing
operations. This guidance is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted and
should be applied on a prospective basis; however, retrospective application is permitted. The Company is currently evaluating the impact
of adopting this guidance on its Consolidated Financial Statements and disclosures included within Notes to Consolidated Financial Statements.&lt;/p&gt;

&lt;p id="xdx_858_z9BtsC30exL3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

</us-gaap:SignificantAccountingPoliciesTextBlock>
    <us-gaap:BasisOfAccountingPolicyPolicyTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001003">&lt;p id="xdx_84B_eus-gaap--BasisOfAccountingPolicyPolicyTextBlock_zVqJWhtINcd2" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Basis of Presentation&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The accompanying unaudited consolidated financial
statements have been prepared in accordance with accounting principles generally accepted in the United States of America for interim
financial statements and with the instructions to Form 10-Q and Regulation S-X of the United States Securities and Exchange Commission
(&#x201c;SEC&#x201d;). Accordingly, they do not contain all information and footnotes required by accounting principles generally accepted
in the United States of America (&#x201c;GAAP&#x201d;) for annual financial statements.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;In the opinion of the Company&#x2019;s management,
the accompanying unaudited interim consolidated financial statements contain all the adjustments necessary (consisting only of normal
recurring accruals) to present the financial position of the Company as of September 30, 2024 and the results of operations and cash
flows for the periods presented. The results of operations for the nine months ended September 30, 2024 are not necessarily indicative
of the operating results for the full fiscal year or any future period. These unaudited consolidated financial statements should be read
in conjunction with the financial statements and related notes thereto included in the Company&#x2019;s Annual Report on Form 10-K for
the year ended December 31, 2023 filed with the SEC on April 1, 2024.&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:BasisOfAccountingPolicyPolicyTextBlock>
    <us-gaap:Reclassifications contextRef="From2024-01-01to2024-09-30" id="Fact001005">&lt;p id="xdx_84D_eus-gaap--Reclassifications_zhMBzSZW75fg" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Reclassification&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Certain accounts from prior periods have been
reclassified to conform to the current period presentation.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:Reclassifications>
    <us-gaap:ConsolidationPolicyTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001007">&lt;p id="xdx_847_eus-gaap--ConsolidationPolicyTextBlock_zGMcl9sIjPp6" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Consolidation Policy&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The consolidated financial statements of the
Company include the accounts of the Company and its owned subsidiaries, Etelix.com USA, LLC (&#x201c;Etelix&#x201d;), SwissLink Carrier
AG (&#x201c;Swisslink&#x201d;), ITSBCHAIN, LLC (&#x201c;ItsBchain&#x201d;), QGLOBAL SMS, LLC (&#x201c;QGlobal&#x201d;), IoT Labs, LLC (&#x201c;IoT
Labs&#x201d;), Global Money One Inc (&#x201c;Global Money One&#x201d;), Whisl Telecom LLC (&#x201c;Whisl&#x201d;), Smartbiz Telecom LLC (&#x201c;Smartbiz&#x201d;)
and QXTEL LIMITED (&#x201c;QXTEL&#x201d;). All significant intercompany balances and transactions have been eliminated in consolidation.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConsolidationPolicyTextBlock>
    <us-gaap:UseOfEstimates contextRef="From2024-01-01to2024-09-30" id="Fact001009">&lt;p id="xdx_84C_eus-gaap--UseOfEstimates_ziQZix3ncg3e" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Use of Estimates&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The preparation of the consolidated financial
statements in conformity with GAAP in the United States of America requires management to make estimates and assumptions that affect the
reported amounts of assets and liabilities and disclosure of contingent assets and liabilities at the date of the financial statements.
The estimates and judgments will also affect the reported amounts for certain revenues and expenses during the reporting period. Actual
results could differ from these good faith estimates and judgments.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:UseOfEstimates>
    <us-gaap:BusinessCombinationsPolicy contextRef="From2024-01-01to2024-09-30" id="Fact001011">&lt;p id="xdx_84D_eus-gaap--BusinessCombinationsPolicy_zKokvpipzmHd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Business Combinations&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;In accordance with ASC 805-10, &#x201c;&lt;i&gt;Business
Combinations&lt;/i&gt;&#x201d;, the Company accounts for all business combinations using the acquisition method of accounting. Under this method,
assets and liabilities, including any remaining non-controlling interests, are recognized at fair value at the date of acquisition. The
excess of the purchase price over the fair value of assets acquired, net of liabilities assumed, and non-controlling interests is recognized
as goodwill. Certain adjustments to the assessed fair values of the assets, liabilities, or non-controlling interests made subsequent
to the acquisition date, but within the measurement period, which is up to one year, are recorded as adjustments to goodwill. Any adjustments
subsequent to the measurement period are recorded in income. Any cost or equity method interest that the Company holds in the acquired
company prior to the acquisition is re-measured to fair value at acquisition with a resulting gain or loss recognized in income for the
difference between fair value and the existing book value. Results of operations of the acquired entity are included in the Company&#x2019;s
results from the date of the acquisition onward and include amortization expense arising from acquired tangible and intangible assets.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&#160;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationsPolicy>
    <us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001013">&lt;p id="xdx_84A_eus-gaap--ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock_zUXeIFki1gTd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Foreign Currency Translation and Re-measurement&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company translates its foreign operations
to U.S. dollars in accordance with ASC 830, &#x201c;&lt;i&gt;Foreign Currency Matters&lt;/i&gt;&#x201d;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The functional currency and reporting currency
of Etelix, QGlobal, ItsBchain, IoT Labs, Whisl, Smartbiz, Global Money One and QXTEL is the U.S. dollar, while SwissLink&#x2019;s functional
currency was the Swiss Franc (&#x201c;CHF&#x201d;). As of January 1, 2024, we changed the functional currency of SwissLink from their respective
local currency to the US dollar. The change in functional currency is due to increased exposure to the US dollar as a result of a change
in facts and circumstances in the primary economic environment in which this subsidiary operates. The effects of the change in functional
currency were not significant to our consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

</us-gaap:ForeignCurrencyTransactionsAndTranslationsPolicyTextBlock>
    <us-gaap:CashAndCashEquivalentsPolicyTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001015">&lt;p id="xdx_849_eus-gaap--CashAndCashEquivalentsPolicyTextBlock_zzMuORPi0q72" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Cash and Cash Equivalents&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Cash and cash equivalents include cash in banks,
money market funds, and certificates of term deposits with maturities of less than three months from inception, which are readily convertible
to known amounts of cash and which, in the opinion of management, are subject to an insignificant risk of loss in value. The Company
had&#160;&lt;span id="xdx_903_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20240930_zID2XwWSIh9c"&gt;$2,125,139&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_907_eus-gaap--CashEquivalentsAtCarryingValue_iI_c20231231_zt8PkJkgVMQ6"&gt;$1,362,668&lt;/span&gt;&#160;in cash and&#160;cash equivalents at September 30, 2024 and December 31, 2023, respectively.&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CashAndCashEquivalentsPolicyTextBlock>
    <us-gaap:CashEquivalentsAtCarryingValue
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001016"
      unitRef="USD">2125139</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:CashEquivalentsAtCarryingValue
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001017"
      unitRef="USD">1362668</us-gaap:CashEquivalentsAtCarryingValue>
    <us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001019">&lt;p id="xdx_84C_eus-gaap--AccountsReceivableAllowanceForCreditLossTableTextBlock_zINtlGFImHxl" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Accounts Receivable and Allowance for Uncollectible
Accounts&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Substantially all of the Company&#x2019;s accounts
receivable balance is related to trade receivables. Trade accounts receivable are recorded at the invoiced amount and do not bear interest.
The allowance for doubtful accounts is the Company&#x2019;s best estimate of the amount of probable credit losses in its existing accounts
receivable. The Company estimates expected credit losses related to accounts receivable balances based on a review of available and relevant
information including current economic conditions, projected economic conditions, historical loss experience, account aging, and other
factors that could affect collectability.&#160;During the nine months ended September 30, 2024 and 2023, the Company recorded bad debt
expense of&#160;&lt;span id="xdx_90E_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20240101__20240930_zvTtQ34buWYd"&gt;$1,801&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_904_eus-gaap--AllowanceForLoanAndLeaseLossRecoveryOfBadDebts_c20230101__20230930_zlk79rRpL8yc"&gt;$1,344&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

</us-gaap:AccountsReceivableAllowanceForCreditLossTableTextBlock>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001020"
      unitRef="USD">1801</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001021"
      unitRef="USD">1344</us-gaap:AllowanceForLoanAndLeaseLossRecoveryOfBadDebts>
    <us-gaap:EarningsPerSharePolicyTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001023">&lt;p id="xdx_84D_eus-gaap--EarningsPerSharePolicyTextBlock_zhjO4v0m5wG8" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Net Income (Loss) Per Share of Common Stock&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company has adopted ASC 260,&#160;&lt;i&gt;&#x201d;Earnings
per Share&#x201d;&lt;/i&gt;&#160;which requires presentation of basic earnings per share on the face of the statements of operations for all
entities with complex capital structures and requires a reconciliation of the numerator and denominator of the basic earnings per share
computation. In the accompanying financial statements, basic loss per share is computed by dividing net loss by the weighted average number
of shares of common stock outstanding during the period. Diluted earnings per share is computed by dividing net income by the weighted
average number of shares of common stock and potentially dilutive outstanding shares of common stock during the period to reflect the
potential dilution that could occur from common shares issuable through contingent share arrangements, stock options and warrants unless
the result would be antidilutive. Dilutive potential common shares include outstanding Series B Preferred stock, and it was excluded from
the computation of diluted net loss per share as the result was anti-dilutive for the nine months ended September 30, 2024 and 2023.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:EarningsPerSharePolicyTextBlock>
    <us-gaap:ConcentrationRiskDisclosureTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001025">&lt;p id="xdx_844_eus-gaap--ConcentrationRiskDisclosureTextBlock_zftikNS0ZFQ3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Concentrations of Credit Risk&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company&#x2019;s financial instruments that
are exposed to concentrations of credit risk primarily consist of its cash and cash equivalents and related party payables. The Company
places its cash and cash equivalents with financial institutions of high creditworthiness. At times, its cash and cash equivalents with
a particular financial institution may exceed any applicable government insurance limits.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024,
22 customers represented&#160;&lt;span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--TwentyTwoCustomersMember_z9fdRjTOVHsk"&gt;87.7%&lt;/span&gt;&#160;of our revenue compared to 11 customers representing&#160;&lt;span id="xdx_90E_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--ElevenCustomersMember_zP7Mebz61hK7"&gt;87.8%&lt;/span&gt;&#160;of our revenue for the nine
months ended September 30, 2023. For the nine months ended September 30, 2024 and 2023,&#160;&lt;span id="xdx_904_eus-gaap--ConcentrationRiskPercentage1_uPure_c20240101__20240930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zBRPQB0ToDfg"&gt;38.3%&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_906_eus-gaap--ConcentrationRiskPercentage1_uPure_c20230101__20230930__srt--MajorCustomersAxis__custom--NoBadDebtRiskCustomersMember_zSOgA0VdgNq2"&gt;54.8%&lt;/span&gt;&#160;of the revenue
comes from customers under prepayment conditions which means there is no credit or bad debt risk on that portion of the customers portfolio.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:ConcentrationRiskDisclosureTextBlock>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2024-01-012024-09-30_custom_TwentyTwoCustomersMember"
      decimals="INF"
      id="Fact001026"
      unitRef="Pure">0.877</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-01-012023-09-30_custom_ElevenCustomersMember"
      decimals="INF"
      id="Fact001027"
      unitRef="Pure">0.878</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2024-01-012024-09-30_custom_NoBadDebtRiskCustomersMember"
      decimals="INF"
      id="Fact001028"
      unitRef="Pure">0.383</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:ConcentrationRiskPercentage1
      contextRef="From2023-01-012023-09-30_custom_NoBadDebtRiskCustomersMember"
      decimals="INF"
      id="Fact001029"
      unitRef="Pure">0.548</us-gaap:ConcentrationRiskPercentage1>
    <us-gaap:FairValueOfFinancialInstrumentsPolicy contextRef="From2024-01-01to2024-09-30" id="Fact001031">&lt;p id="xdx_84E_eus-gaap--FairValueOfFinancialInstrumentsPolicy_zAme4ETEV90b" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Financial Instruments&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company follows ASC 820, &#x201c;&lt;i&gt;Fair Value
Measurements and Disclosures,&lt;/i&gt;&#x201d; which defines fair value as the exchange price that would be received for an asset or paid to
transfer a liability (an exit price) in the principal or most advantageous market for the asset or liability in an orderly transaction
between market participants on the measurement date. ASC 820 also establishes a fair value hierarchy that distinguishes between (1) market
participant assumptions developed based on market data obtained from independent sources (observable inputs) and (2) an entity&#x2019;s
own assumptions about market participant assumptions developed based on the best information available in the circumstances (unobservable
inputs). The fair value hierarchy consists of three broad levels, which gives the highest priority to unadjusted quoted prices in active
markets for identical assets or liabilities (Level 1) and the lowest priority to unobservable inputs (Level 3). The three levels of the
fair value hierarchy are described below:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 1&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Level 1 applies to assets or liabilities for
which there are quoted prices in active markets for identical assets or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 2&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Level 2 applies to assets or liabilities for
which there are inputs other than quoted prices that are observable for the asset or liability such as quoted prices for similar assets
or liabilities in active markets; quoted prices for identical assets or liabilities in markets with insufficient volume or infrequent
transactions (less active markets); or model-derived valuations in which significant inputs are observable or can be derived principally
from, or corroborated by, observable market data.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;span style="text-decoration: underline"&gt;Level 3&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Level 3 applies to assets or liabilities for
which there are unobservable inputs to the valuation methodology that are significant to the measurement of the fair value of the assets
or liabilities.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The carrying values of our financial instruments,
including, cash; accounts receivable; deposit for acquisition, prepaid and other current assets; accounts payable; accrued liabilities
and other current liabilities; and due from/to related parties approximate their fair values due to the short-term maturities of these
financial instruments.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Transactions involving related parties cannot
be presumed to be carried out on an arm&#x2019;s-length basis, as the requisite conditions of competitive, free-market dealings may not
exist. Representations about transactions with related parties, if made, shall not imply that the related party transactions were consummated
on terms equivalent to those that prevail in arm&#x2019;s-length transactions unless such representations can be substantiated. It is not,
however, practical to determine the fair value of amounts due to related parties due to their related party nature.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:FairValueOfFinancialInstrumentsPolicy>
    <us-gaap:RevenueRecognitionPolicyTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001033">&lt;p id="xdx_84A_eus-gaap--RevenueRecognitionPolicyTextBlock_zSuLLjCuuvDj" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Revenue Recognition&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company recognizes revenue from telecommunication
services in accordance with ASC 606, &#x201c;&lt;i&gt;Revenue from Contracts with Customers.&#x201d;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company recognizes revenue related to monthly
usage charges and other recurring charges during the period in which the telecommunication services are rendered, provided that persuasive
evidence of a sales arrangement exists, and collection is reasonably assured. Management considers persuasive evidence of a sales arrangement
to be a written interconnection agreement. The Company&#x2019;s payment terms vary by client.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:RevenueRecognitionPolicyTextBlock>
    <us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001035">&lt;p id="xdx_84C_eus-gaap--NewAccountingPronouncementsPolicyPolicyTextBlock_zVSeCWZfnuog" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Recent Accounting Pronouncements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;In November 2023, the Financial Accounting Standards
Board ("FASB") issued Accounting Standards Update ("ASU")&#160;No.&#160;2023-07, "&lt;i&gt;Segment Reporting&#160;(Topic
280): Improvements to Reportable Segment Disclosures&lt;/i&gt;" which allows disclosure of one or more measures of segment profit or loss
used by the chief operating decision maker to allocate resources and assess performance. Additionally, the standard requires enhanced
disclosures of significant segment expenses and other segment items, as well as incremental qualitative disclosures on both an annual
and interim basis. This guidance is effective for annual reporting periods beginning after December 15, 2023, and interim reporting periods
after December 15, 2024. Early adoption is permitted and retrospective application is required for all periods presented. The Company
is currently evaluating the impact of adopting this guidance on its Consolidated Financial Statements and disclosures included within
Notes to Consolidated Financial Statements.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;In December 2023, the FASB issued ASU No. 2023-09,
&#x201c;&lt;i&gt;Income Taxes (Topic 740): Improvements to Income Tax Disclosures&lt;/i&gt;&#x201d; which requires enhanced disclosures, including specific
categories and disaggregation of information in the effective tax rate reconciliation, disaggregated information related to income taxes
paid, income or loss from continuing operations before income tax expense or benefit, and income tax expense or benefit from continuing
operations. This guidance is effective for annual reporting periods beginning after December 15, 2024. Early adoption is permitted and
should be applied on a prospective basis; however, retrospective application is permitted. The Company is currently evaluating the impact
of adopting this guidance on its Consolidated Financial Statements and disclosures included within Notes to Consolidated Financial Statements.&lt;/p&gt;

</us-gaap:NewAccountingPronouncementsPolicyPolicyTextBlock>
    <us-gaap:SubstantialDoubtAboutGoingConcernTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001037">&lt;p id="xdx_805_eus-gaap--SubstantialDoubtAboutGoingConcernTextBlock_z95anaukQSu" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 3 - GOING CONCERN&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The Company's consolidated financial statements
have been prepared assuming that the Company will continue as a going concern, which contemplates the realization of assets and liquidation
of liabilities in the normal course of business. The Company has&#160;suffered recurring losses from operations and does not have an established
source of revenues sufficient to cover its operating costs. These conditions raise substantial doubt about the Company&#x2019;s ability
to continue as a going concern. The consolidated financial statements do not include any adjustments that might result from the outcome
of this uncertainty.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;The ability of the Company to continue
as a going concern is dependent upon its ability to successfully accomplish its business plan and eventually attain profitable operations.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;During
the next year, the Company's foreseeable cash requirements will relate to continual development of the operations of its business, maintaining
its good standing in the industry and continuing its marketing efforts. The Company may experience a cash shortfall and be required to
raise additional capital.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Historically, the Company has financed its operations
through private placements, Regulation A offerings, related party loans, convertible notes, and unsecured debt. Management may raise additional
capital through future public or private offerings of the Company's stock or through loans from private investors, although there can
be no assurance that it will be able to obtain such financing. The Company's failure to do so could have a material and adverse effect
upon its operations and its stockholders.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:SubstantialDoubtAboutGoingConcernTextBlock>
    <us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001039">&lt;p id="xdx_80D_eus-gaap--BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock_zXyYxAXlaj1i" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 4 &#x2013;&#160;PREPAID AND OTHER CURRENT
ASSETS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Prepaid and other current assets at September
30, 2024 and December 31, 2023 consisted of the following:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--OtherCurrentAssetsTextBlock_z0NAb6lkjoik" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20240930_zNHge7xDPraf"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20231231_zacS7ICVXSte"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_zKmFOSigbbRf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Other receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;127,569&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;312,116&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPEAOAzWTb_zlH29Ic7Eykl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,203,450&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;738,050&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AdvancesOnInventoryPurchases_iI_maPEAOAzWTb_zL0I98uvN3Q" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Advance payment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--IncomeTaxReceivable_iI_maPEAOAzWTb_zn5jp5YGhwI8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Tax receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;52,294&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;428&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maPEAOAzWTb_z8shntgMi3zh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Deposit for acquisition of asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;357,500&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;357,500&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--SecurityDeposit_iI_maPEAOAzWTb_z04nZupKR0oa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Security deposit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;128,703&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_mtPEAOAzWTb_zo79S3wbAaff" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prepaid
    expenses and other current assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,890,516&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,449,094&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:BusinessCombinationSeparatelyRecognizedTransactionsTableTextBlock>
    <us-gaap:OtherCurrentAssetsTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001041">&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--OtherCurrentAssetsTextBlock_z0NAb6lkjoik" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 4 - PREPAID AND OTHER CURRENT ASSETS - Schedule of Prepaid and Other Current Assets (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20240930_zNHge7xDPraf"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20231231_zacS7ICVXSte"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--AccountsAndOtherReceivablesNetCurrent_iI_maPEAOAzWTb_zKmFOSigbbRf" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Other receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;127,569&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;312,116&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OtherPrepaidExpenseCurrent_iI_maPEAOAzWTb_zlH29Ic7Eykl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Prepaid expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,203,450&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;738,050&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--AdvancesOnInventoryPurchases_iI_maPEAOAzWTb_zL0I98uvN3Q" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Advance payment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;21,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--IncomeTaxReceivable_iI_maPEAOAzWTb_zn5jp5YGhwI8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Tax receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;52,294&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;428&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_maPEAOAzWTb_z8shntgMi3zh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Deposit for acquisition of asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;357,500&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;357,500&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--SecurityDeposit_iI_maPEAOAzWTb_z04nZupKR0oa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Security deposit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;128,703&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;20,000&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--PrepaidExpenseAndOtherAssetsCurrent_iI_mtPEAOAzWTb_zo79S3wbAaff" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&lt;span style="display: none; font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Prepaid
    expenses and other current assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,890,516&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,449,094&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:OtherCurrentAssetsTextBlock>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001043"
      unitRef="USD">127569</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:AccountsAndOtherReceivablesNetCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001044"
      unitRef="USD">312116</us-gaap:AccountsAndOtherReceivablesNetCurrent>
    <us-gaap:OtherPrepaidExpenseCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001046"
      unitRef="USD">1203450</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:OtherPrepaidExpenseCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001047"
      unitRef="USD">738050</us-gaap:OtherPrepaidExpenseCurrent>
    <us-gaap:AdvancesOnInventoryPurchases
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001049"
      unitRef="USD">21000</us-gaap:AdvancesOnInventoryPurchases>
    <us-gaap:AdvancesOnInventoryPurchases
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001050"
      unitRef="USD">21000</us-gaap:AdvancesOnInventoryPurchases>
    <us-gaap:IncomeTaxReceivable
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001052"
      unitRef="USD">52294</us-gaap:IncomeTaxReceivable>
    <us-gaap:IncomeTaxReceivable
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001053"
      unitRef="USD">428</us-gaap:IncomeTaxReceivable>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001055"
      unitRef="USD">357500</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001056"
      unitRef="USD">357500</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:SecurityDeposit
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001058"
      unitRef="USD">128703</us-gaap:SecurityDeposit>
    <us-gaap:SecurityDeposit
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001059"
      unitRef="USD">20000</us-gaap:SecurityDeposit>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001061"
      unitRef="USD">1890516</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PrepaidExpenseAndOtherAssetsCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001062"
      unitRef="USD">1449094</us-gaap:PrepaidExpenseAndOtherAssetsCurrent>
    <us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001064">&lt;p id="xdx_803_eus-gaap--PropertyPlantAndEquipmentDisclosureTextBlock_zNBF7otQRWT4" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;&#160;NOTE
5 &#x2013;&#160;PROPERTY AND EQUIPMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;Property and equipment at September 30,
2024 and December 31, 2023 consisted of the following:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zrSSOPfzNEi3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49A_20240930_zogavMsbUMYj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20231231_ztXI5RFpkCm6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Telecommunication equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zp52rvQdA0Oh"&gt;709,417&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zfOvhjLYhTo"&gt;386,700&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Telecommunication software&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z5uV48Q1Gh7l"&gt;676,403&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zxhVZNwRpyO"&gt;836,840&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z8aJG8h0Lnuh"&gt;152,671&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zGlYtjNPLePb"&gt;99,892&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_zerYHt53kCXh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,538,491&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,323,432&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zHb1VLd6b4Yi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(959,757&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(800,435&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_zqMDirCyJz7j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;578,734&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;522,997&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Depreciation expense for the nine months ended
September 30, 2024 and 2023 amounted to&#160;&lt;span id="xdx_90C_eus-gaap--DepreciationAndAmortization_pp0p0_c20240101__20240930_zxDDgKGdmuYg"&gt;$104,061&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_902_eus-gaap--DepreciationAndAmortization_pp0p0_c20230101__20230930_zoR2KzUKu1"&gt;$103,246&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

</us-gaap:PropertyPlantAndEquipmentDisclosureTextBlock>
    <us-gaap:PropertyPlantAndEquipmentTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001066">&lt;table cellpadding="0" cellspacing="0" id="xdx_88E_eus-gaap--PropertyPlantAndEquipmentTextBlock_zrSSOPfzNEi3" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 5 - PROPERTY AND EQUIPMENT - Schedule of Propery Plant and Equipment (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49A_20240930_zogavMsbUMYj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20231231_ztXI5RFpkCm6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Telecommunication equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zp52rvQdA0Oh"&gt;709,417&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--TechnologyEquipmentMember_zfOvhjLYhTo"&gt;386,700&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Telecommunication software&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_z5uV48Q1Gh7l"&gt;676,403&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--SoftwareDevelopmentMember_zxhVZNwRpyO"&gt;836,840&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--PropertyPlantAndEquipmentGross_pp0p0_c20240930__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_z8aJG8h0Lnuh"&gt;152,671&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--PropertyPlantAndEquipmentGross_iI_pp0p0_c20231231__us-gaap--PropertyPlantAndEquipmentByTypeAxis__us-gaap--OtherMachineryAndEquipmentMember_zGlYtjNPLePb"&gt;99,892&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--PropertyPlantAndEquipmentGross_iI_zerYHt53kCXh" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Total property and equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,538,491&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,323,432&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment_iNI_di_zHb1VLd6b4Yi" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Accumulated depreciation and amortization&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(959,757&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(800,435&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_404_eus-gaap--PropertyPlantAndEquipmentNet_iI_zqMDirCyJz7j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Property and equipment, net&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;578,734&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;522,997&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:PropertyPlantAndEquipmentTextBlock>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-09-30_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      id="Fact001067"
      unitRef="USD">709417</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-12-31_us-gaap_TechnologyEquipmentMember"
      decimals="0"
      id="Fact001068"
      unitRef="USD">386700</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-09-30_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      id="Fact001069"
      unitRef="USD">676403</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-12-31_us-gaap_SoftwareDevelopmentMember"
      decimals="0"
      id="Fact001070"
      unitRef="USD">836840</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-09-30_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      id="Fact001071"
      unitRef="USD">152671</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-12-31_us-gaap_OtherMachineryAndEquipmentMember"
      decimals="0"
      id="Fact001072"
      unitRef="USD">99892</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001074"
      unitRef="USD">1538491</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:PropertyPlantAndEquipmentGross
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001075"
      unitRef="USD">1323432</us-gaap:PropertyPlantAndEquipmentGross>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001077"
      unitRef="USD">959757</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001078"
      unitRef="USD">800435</us-gaap:AccumulatedDepreciationDepletionAndAmortizationPropertyPlantAndEquipment>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001080"
      unitRef="USD">578734</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:PropertyPlantAndEquipmentNet
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001081"
      unitRef="USD">522997</us-gaap:PropertyPlantAndEquipmentNet>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001082"
      unitRef="USD">104061</us-gaap:DepreciationAndAmortization>
    <us-gaap:DepreciationAndAmortization
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001083"
      unitRef="USD">103246</us-gaap:DepreciationAndAmortization>
    <us-gaap:DebtDisclosureTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001085">&lt;p id="xdx_80D_eus-gaap--DebtDisclosureTextBlock_zm5I2mgpkK1g" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 6 &#x2013;LOANS PAYABLE&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;Loans payable at September 30, 2024 and December
31, 2023 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfLoansPayableTextBlock_zXffxwVXPmrd" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 20%; padding-left: 5.4pt"&gt;Martus&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyxFS27UHIH3"&gt;103,738&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zO2614H8cvsj"&gt;103,738&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt"&gt;Note was issued on &lt;span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQPweWn2gPW5"&gt;October 23, 2018&lt;/span&gt; and due on &lt;span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zzi5yGeluZph"&gt;January 2, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zLUnef5o6kik"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt"&gt;Darlene Covid19&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zMyrpLlVWDD3"&gt;80,019&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zesGuWrHRgs7"&gt;99,099&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued on &lt;span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfVuLyGZ3aze"&gt;April 1, 2020&lt;/span&gt; and due on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zaRC44t8burl"&gt;March 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zpXS8Kieqj1h"&gt;0.0&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zz9FWEnPYd7e"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1098"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zOrNgeWAqr4e"&gt;165,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zn2hE2O65V9e"&gt;April 4, 2023&lt;/span&gt; and due on &lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_z4acLiuKtCY1"&gt;April 4, 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zd6Wk86V4kI8"&gt;24.0&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zuwcrXMydxX8"&gt;217,391&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zmVSwqJt58y2"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1104"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z8ZmBHmIL3Cc"&gt;June 11, 2024&lt;/span&gt; and due on &lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zVW15voViJ5j"&gt;June 11, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zd1AqnOHkn23"&gt;2.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable - acquisition of QXTEL&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znMaR6TgMWci"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwcpz71LlAs6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1109"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zddr3kv1uJJ6"&gt;April 1, 2024&lt;/span&gt; and due on &lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zIijFHfdL3T2"&gt;June 30, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zMu4AHACJp72"&gt;4.89&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zhWl9pyWkLx7"&gt;271,739&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zA1hhqyO1Xri"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1114"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_90D_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4tBkFmNBXX9"&gt;July 16, 2024&lt;/span&gt; and due on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zKCpH6ZrGGVb"&gt;July 16, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zcUulX8z2Oed"&gt;2.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z0GfxJq5Ifq6"&gt;271,739&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUplKkJ7FSX8"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1119"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zsBM4rLEuK2"&gt;July 31, 2024&lt;/span&gt; and due on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zXYI2rsiIPF7"&gt;July 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z2rxTBl8OLm1"&gt;2.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zWqPVhf08dji"&gt;190,217&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrklQ773SIjj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1124"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrtKLdEZAsVc"&gt;September 23, 2024&lt;/span&gt; and due on &lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zeOcsKhxa9yj"&gt;September 23, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zlDp36PN3WB4"&gt;2.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Future receipts loan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_znQLcS7hK5ke"&gt;891,650&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_ztL6KH1En2Ak"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1129"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Loan was issued &lt;span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zyBBsDvD54o1"&gt;September 9, 2024&lt;/span&gt; and due in August 2025&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Effective
                                            rate &lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zDcuDehfpuBi"&gt;92.2&lt;/span&gt;&lt;sup&gt;&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930_z35fmkv3DTZ2"&gt;3,526,493&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231_zjEZ02Nqc3Ge"&gt;367,837&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240930_zJ7FCGFBjPAa"&gt;294,484&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20231231_zcND3IOi54Ra"&gt;3,750&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Total loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LongTermDebt_iI_pp0p0_c20240930_zvJQLifuqyj6"&gt;3,232,009&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LongTermDebt_pp0p0_c20231231_zmWGfBiq9zn5"&gt;364,087&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20240930_z8dz0wCIXtx1"&gt;3,232,009&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20231231_zDQz183PGLI8"&gt;264,988&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20240930_zDGJSzk9ptjj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1140"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20231231_zPLabdPCqma9"&gt;99,099&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 94%; margin-right: auto"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: left; vertical-align: top; width: 2%"&gt;(1) &lt;/td&gt;
    &lt;td style="width: 98%"&gt;The purchase price is&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentRepurchaseAmount_iI_pp0p0_c20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zweLAJi36dqe"&gt;$665,000&lt;/span&gt;, net of financing fee of&#160;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentUnusedBorrowingCapacityFee_pp0p0_c20230423__20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zLPw0VVgCNpl"&gt;$13,425&lt;/span&gt;, and the amount to be paid is&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zzofeOWGUSwc"&gt;$651,575&lt;/span&gt;. The monthly payment amount is&#160;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20230423__20230423__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zF2Os7UO8H7c"&gt;$81,009&lt;/span&gt;.&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; vertical-align: top"&gt;(2) &lt;/td&gt;
    &lt;td&gt;monthly interest rate.&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024
and 2023, the Company repaid the principal amount of&#160;&lt;span id="xdx_90A_eus-gaap--RepaymentsOfOtherDebt_c20240101__20240930_zTBBJdien8R1"&gt;$669,121&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90C_eus-gaap--RepaymentsOfOtherDebt_c20230101__20230930_zgJ0WgXnlOsh"&gt;$9,006&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024,
the Company settled 2 loans as follows:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt/115% Calibri, Helvetica, Sans-Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 35pt"&gt;&lt;/td&gt;&lt;td style="width: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Principal
                                            amount and accrued interest of a note payable issued in April 2023 by issuing&#160;&lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--SettlementOfNotePayableMember_z9ZueSEmKve9"&gt;1,770,000&lt;/span&gt;&#160;shares
                                            of common stock. As a result, the Company recorded a loss on settlement of debt of&#160;&lt;span id="xdx_90E_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_iN_di_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--StockIssuanceForSettlementOfDebtOneMember_zXUAcpHIVmej"&gt;$102,660&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 30pt"&gt;&lt;/td&gt;&lt;td style="width: 10pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Principal
                                            amount of future receipts loan issued in April 2024 by early settlement. As a result, the
                                            Company recorded a loss on settlement of debt of &lt;span id="xdx_908_eus-gaap--DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1_iN_di_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--StockIssuanceForSettlementOfDebtTwoMember_z4xBPeOrzwLi"&gt;$27,537&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
					    &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;Loans payable - related parties at September
30, 2024 and December 31, 2023 consisted of the following:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zfGbampWtdh5" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zOHd9ADNc0b2"&gt;21,606&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zeaVr2sq2tVk"&gt;21,606&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 37%; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zKaUQ1w6fkFe"&gt;Note is due on demand&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zptXSpp98Jyj"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_znVxImtTpoL9"&gt;237,841&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zQnLzJW72Rag"&gt;237,841&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zXse5gBxefml"&gt;Note is due on demand&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zxfh42cCzNk9"&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Minority Shareholder of QXTEL&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LoansPayable_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zgHbRiKiOpVa"&gt;666,622&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LoansPayable_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zeb9RcyrJHOk"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1162"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Note is due on &lt;span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zE9JqZwfq9fh"&gt;October 1, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zKgpEODWLfr1"&gt;4.89&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20240930_zDY0pR92AQdl"&gt;926,069&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LoansPayable_pp0p0_c20231231_zPbql98gBD36"&gt;259,447&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: Current portion of loans payable - related parties&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20240930_zMcAgpIBzIua"&gt;926,069&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20231231_zXTyFosbFQO"&gt;259,447&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Long-term loans payable - related parties&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LongTermLoansPayable_pp0p0_c20240930_zgnKC5nBpAg4"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1169"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LongTermLoansPayable_pp0p0_c20231231_zz1DL7dkmUt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1170"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024
and 2023, the Company recorded interest expense of&#160;&lt;span id="xdx_905_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zdrGyRTSkgIk"&gt;$121,806&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90C_eus-gaap--InterestExpense_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zdASDPKWcDsa"&gt;$22,417&lt;/span&gt;, respectively,&#160;and recognized amortization
of discount, included in interest expense, of&#160;&lt;span id="xdx_90D_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zyvD0gKU7rNj"&gt;$163,406&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_900_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__us-gaap--LoansPayableMember_zNITJQR0qCw7"&gt;$7,406&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:DebtDisclosureTextBlock>
    <IQST:ScheduleOfLoansPayableTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001087">&lt;table cellpadding="0" cellspacing="0" id="xdx_889_ecustom--ScheduleOfLoansPayableTextBlock_zXffxwVXPmrd" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 20%; padding-left: 5.4pt"&gt;Martus&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zyxFS27UHIH3"&gt;103,738&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MartusMember_zO2614H8cvsj"&gt;103,738&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 36%; text-align: left; padding-left: 5.4pt"&gt;Note was issued on &lt;span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zQPweWn2gPW5"&gt;October 23, 2018&lt;/span&gt; and due on &lt;span id="xdx_908_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zzi5yGeluZph"&gt;January 2, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_c20240930__us-gaap--DebtInstrumentAxis__custom--MartusMember_zLUnef5o6kik"&gt;5.0&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt"&gt;Darlene Covid19&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zMyrpLlVWDD3"&gt;80,019&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zesGuWrHRgs7"&gt;99,099&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued on &lt;span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zfVuLyGZ3aze"&gt;April 1, 2020&lt;/span&gt; and due on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zaRC44t8burl"&gt;March 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--DarleneCovi19Member_zpXS8Kieqj1h"&gt;0.0&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zz9FWEnPYd7e"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1098"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zOrNgeWAqr4e"&gt;165,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zn2hE2O65V9e"&gt;April 4, 2023&lt;/span&gt; and due on &lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_z4acLiuKtCY1"&gt;April 4, 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteOneMember_zd6Wk86V4kI8"&gt;24.0&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zuwcrXMydxX8"&gt;217,391&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zmVSwqJt58y2"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1104"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_z8ZmBHmIL3Cc"&gt;June 11, 2024&lt;/span&gt; and due on &lt;span id="xdx_90F_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zVW15voViJ5j"&gt;June 11, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteTwoMember_zd1AqnOHkn23"&gt;2.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable - acquisition of QXTEL&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_znMaR6TgMWci"&gt;1,500,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zwcpz71LlAs6"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1109"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_906_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zddr3kv1uJJ6"&gt;April 1, 2024&lt;/span&gt; and due on &lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zIijFHfdL3T2"&gt;June 30, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteQXTELMember_zMu4AHACJp72"&gt;4.89&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zhWl9pyWkLx7"&gt;271,739&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zA1hhqyO1Xri"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1114"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_90D_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_z4tBkFmNBXX9"&gt;July 16, 2024&lt;/span&gt; and due on &lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zKCpH6ZrGGVb"&gt;July 16, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteThreeMember_zcUulX8z2Oed"&gt;2.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z0GfxJq5Ifq6"&gt;271,739&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zUplKkJ7FSX8"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1119"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zsBM4rLEuK2"&gt;July 31, 2024&lt;/span&gt; and due on &lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_zXYI2rsiIPF7"&gt;July 31, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFourMember_z2rxTBl8OLm1"&gt;2.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Promissory note payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zWqPVhf08dji"&gt;190,217&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrklQ773SIjj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1124"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Note was issued &lt;span id="xdx_90F_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zrtKLdEZAsVc"&gt;September 23, 2024&lt;/span&gt; and due on &lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zeOcsKhxa9yj"&gt;September 23, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pp2p2_uPure_c20240930__us-gaap--DebtInstrumentAxis__custom--PromissoryNoteFiveMember_zlDp36PN3WB4"&gt;2.0&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;sup&gt;(2)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Future receipts loan&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_znQLcS7hK5ke"&gt;891,650&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_ztL6KH1En2Ak"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1129"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Loan was issued &lt;span id="xdx_901_eus-gaap--DebtInstrumentIssuanceDate1_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zyBBsDvD54o1"&gt;September 9, 2024&lt;/span&gt; and due in August 2025&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Effective
                                            rate &lt;span id="xdx_900_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_pdp2_c20240930__us-gaap--DebtInstrumentAxis__custom--FutureReceiptsLoanMember_zDcuDehfpuBi"&gt;92.2&lt;/span&gt;&lt;sup&gt;&lt;/sup&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;sup&gt;(1)&lt;/sup&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240930_z35fmkv3DTZ2"&gt;3,526,493&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_pp0p0_c20231231_zjEZ02Nqc3Ge"&gt;367,837&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_904_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20240930_zJ7FCGFBjPAa"&gt;294,484&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_906_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_c20231231_zcND3IOi54Ra"&gt;3,750&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Total loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LongTermDebt_iI_pp0p0_c20240930_zvJQLifuqyj6"&gt;3,232,009&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LongTermDebt_pp0p0_c20231231_zmWGfBiq9zn5"&gt;364,087&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: Current portion of loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_eus-gaap--LongTermDebtCurrent_iI_pp0p0_c20240930_z8dz0wCIXtx1"&gt;3,232,009&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_905_eus-gaap--LongTermDebtCurrent_pp0p0_c20231231_zDQz183PGLI8"&gt;264,988&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Long-term loans payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--LongTermDebtNoncurrent_iI_pp0p0_c20240930_zDGJSzk9ptjj"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1140"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--LongTermDebtNoncurrent_pp0p0_c20231231_zPLabdPCqma9"&gt;99,099&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</IQST:ScheduleOfLoansPayableTextBlock>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_MartusMember"
      decimals="0"
      id="Fact001088"
      unitRef="USD">103738</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_MartusMember"
      decimals="0"
      id="Fact001089"
      unitRef="USD">103738</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_MartusMember"
      id="Fact001090">2018-10-23</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_MartusMember"
      id="Fact001091">2025-01-02</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_MartusMember"
      decimals="2"
      id="Fact001092"
      unitRef="Pure">0.050</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_DarleneCovi19Member"
      decimals="0"
      id="Fact001093"
      unitRef="USD">80019</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_DarleneCovi19Member"
      decimals="0"
      id="Fact001094"
      unitRef="USD">99099</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_DarleneCovi19Member"
      id="Fact001095">2020-04-01</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_DarleneCovi19Member"
      id="Fact001096">2025-03-31</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_DarleneCovi19Member"
      decimals="2"
      id="Fact001097"
      unitRef="Pure">0.000</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_PromissoryNoteOneMember"
      decimals="0"
      id="Fact001099"
      unitRef="USD">165000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteOneMember"
      id="Fact001100">2023-04-04</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteOneMember"
      id="Fact001101">2024-04-04</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_PromissoryNoteOneMember"
      decimals="INF"
      id="Fact001102"
      unitRef="Pure">0.240</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_PromissoryNoteTwoMember"
      decimals="0"
      id="Fact001103"
      unitRef="USD">217391</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteTwoMember"
      id="Fact001105">2024-06-11</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteTwoMember"
      id="Fact001106">2025-06-11</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_PromissoryNoteTwoMember"
      decimals="2"
      id="Fact001107"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_PromissoryNoteQXTELMember"
      decimals="0"
      id="Fact001108"
      unitRef="USD">1500000</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteQXTELMember"
      id="Fact001110">2024-04-01</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteQXTELMember"
      id="Fact001111">2025-06-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_PromissoryNoteQXTELMember"
      decimals="INF"
      id="Fact001112"
      unitRef="Pure">0.0489</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_PromissoryNoteThreeMember"
      decimals="0"
      id="Fact001113"
      unitRef="USD">271739</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteThreeMember"
      id="Fact001115">2024-07-16</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteThreeMember"
      id="Fact001116">2025-07-16</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_PromissoryNoteThreeMember"
      decimals="2"
      id="Fact001117"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_PromissoryNoteFourMember"
      decimals="0"
      id="Fact001118"
      unitRef="USD">271739</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteFourMember"
      id="Fact001120">2024-07-31</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteFourMember"
      id="Fact001121">2025-07-31</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_PromissoryNoteFourMember"
      decimals="2"
      id="Fact001122"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_PromissoryNoteFiveMember"
      decimals="0"
      id="Fact001123"
      unitRef="USD">190217</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteFiveMember"
      id="Fact001125">2024-09-23</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_PromissoryNoteFiveMember"
      id="Fact001126">2025-09-23</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_PromissoryNoteFiveMember"
      decimals="2"
      id="Fact001127"
      unitRef="Pure">0.020</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30_custom_FutureReceiptsLoanMember"
      decimals="0"
      id="Fact001128"
      unitRef="USD">891650</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-01-012024-09-30_custom_FutureReceiptsLoanMember"
      id="Fact001130">2024-09-09</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_FutureReceiptsLoanMember"
      decimals="INF"
      id="Fact001131"
      unitRef="Pure">0.922</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001132"
      unitRef="USD">3526493</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001133"
      unitRef="USD">367837</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001134"
      unitRef="USD">294484</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001135"
      unitRef="USD">3750</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:LongTermDebt
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001136"
      unitRef="USD">3232009</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebt
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001137"
      unitRef="USD">364087</us-gaap:LongTermDebt>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001138"
      unitRef="USD">3232009</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001139"
      unitRef="USD">264988</us-gaap:LongTermDebtCurrent>
    <us-gaap:LongTermDebtNoncurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001141"
      unitRef="USD">99099</us-gaap:LongTermDebtNoncurrent>
    <us-gaap:DebtInstrumentRepurchaseAmount
      contextRef="AsOf2023-04-23_custom_FutureReceiptsLoanMember"
      decimals="0"
      id="Fact001142"
      unitRef="USD">665000</us-gaap:DebtInstrumentRepurchaseAmount>
    <us-gaap:DebtInstrumentUnusedBorrowingCapacityFee
      contextRef="From2023-04-232023-04-23_custom_FutureReceiptsLoanMember"
      decimals="0"
      id="Fact001143"
      unitRef="USD">13425</us-gaap:DebtInstrumentUnusedBorrowingCapacityFee>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2023-04-23_custom_FutureReceiptsLoanMember"
      decimals="0"
      id="Fact001144"
      unitRef="USD">651575</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2023-04-232023-04-23_custom_FutureReceiptsLoanMember"
      decimals="0"
      id="Fact001145"
      unitRef="USD">81009</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001146"
      unitRef="USD">669121</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:RepaymentsOfOtherDebt
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001147"
      unitRef="USD">9006</us-gaap:RepaymentsOfOtherDebt>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-01-012024-09-30_custom_SettlementOfNotePayableMember"
      decimals="INF"
      id="Fact001148"
      unitRef="Shares">1770000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-01-012024-09-30_custom_StockIssuanceForSettlementOfDebtOneMember"
      decimals="0"
      id="Fact001149"
      unitRef="USD">-102660</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1
      contextRef="From2024-01-012024-09-30_custom_StockIssuanceForSettlementOfDebtTwoMember"
      decimals="0"
      id="Fact001150"
      unitRef="USD">-27537</us-gaap:DebtorReorganizationItemsGainLossOnSettlementOfOtherClaimsNet1>
    <IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001152">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_ecustom--ScheduleOfLoansPayableToRelatedPartiesTextBlock_zfGbampWtdh5" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 95%; margin-right: auto" summary="xdx: Disclosure - NOTE 6 - LOANS PAYABLE - Schedule of Loans Payable to Related Parties (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Term&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;rate&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 15%; padding-left: 5.4pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zOHd9ADNc0b2"&gt;21,606&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zeaVr2sq2tVk"&gt;21,606&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 37%; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zKaUQ1w6fkFe"&gt;Note is due on demand&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink1Member_zptXSpp98Jyj"&gt;0&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt"&gt;49% of Shareholder of SwissLink&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LoansPayable_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_znVxImtTpoL9"&gt;237,841&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--LoansPayable_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zQnLzJW72Rag"&gt;237,841&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentMaturityDateDescription_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zXse5gBxefml"&gt;Note is due on demand&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--N49OfShareholderOfSwisslink2Member_zxfh42cCzNk9"&gt;5&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Minority Shareholder of QXTEL&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LoansPayable_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zgHbRiKiOpVa"&gt;666,622&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LoansPayable_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zeb9RcyrJHOk"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1162"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Note is due on &lt;span id="xdx_90A_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zE9JqZwfq9fh"&gt;October 1, 2025&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--DebtInstrumentInterestRateStatedPercentage_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--MinorityShareholderOfQXTELMember_zKgpEODWLfr1"&gt;4.89&lt;/span&gt;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;%&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-left: 5.4pt"&gt;Total&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--LoansPayable_pp0p0_c20240930_zDY0pR92AQdl"&gt;926,069&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--LoansPayable_pp0p0_c20231231_zPbql98gBD36"&gt;259,447&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: Current portion of loans payable - related parties&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20240930_zMcAgpIBzIua"&gt;926,069&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--OtherLoansPayableCurrent_iI_pp0p0_c20231231_zXTyFosbFQO"&gt;259,447&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Long-term loans payable - related parties&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--LongTermLoansPayable_pp0p0_c20240930_zgnKC5nBpAg4"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1169"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--LongTermLoansPayable_pp0p0_c20231231_zz1DL7dkmUt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1170"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</IQST:ScheduleOfLoansPayableToRelatedPartiesTextBlock>
    <us-gaap:LoansPayable
      contextRef="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink1Member"
      decimals="0"
      id="Fact001153"
      unitRef="USD">21606</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2023-12-31_custom_N49OfShareholderOfSwisslink1Member"
      decimals="0"
      id="Fact001154"
      unitRef="USD">21606</us-gaap:LoansPayable>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2024-01-012024-09-30_custom_N49OfShareholderOfSwisslink1Member"
      id="Fact001155">Note is due on demand</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink1Member"
      decimals="INF"
      id="Fact001156"
      unitRef="Pure">0</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:LoansPayable
      contextRef="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink2Member"
      decimals="0"
      id="Fact001157"
      unitRef="USD">237841</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2023-12-31_custom_N49OfShareholderOfSwisslink2Member"
      decimals="0"
      id="Fact001158"
      unitRef="USD">237841</us-gaap:LoansPayable>
    <us-gaap:DebtInstrumentMaturityDateDescription
      contextRef="From2024-01-012024-09-30_custom_N49OfShareholderOfSwisslink2Member"
      id="Fact001159">Note is due on demand</us-gaap:DebtInstrumentMaturityDateDescription>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_N49OfShareholderOfSwisslink2Member"
      decimals="INF"
      id="Fact001160"
      unitRef="Pure">5</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:LoansPayable
      contextRef="AsOf2024-09-30_custom_MinorityShareholderOfQXTELMember"
      decimals="0"
      id="Fact001161"
      unitRef="USD">666622</us-gaap:LoansPayable>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2024-01-012024-09-30_custom_MinorityShareholderOfQXTELMember"
      id="Fact001163">2025-10-01</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateStatedPercentage
      contextRef="AsOf2024-09-30_custom_MinorityShareholderOfQXTELMember"
      decimals="INF"
      id="Fact001164"
      unitRef="Pure">4.89</us-gaap:DebtInstrumentInterestRateStatedPercentage>
    <us-gaap:LoansPayable
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001165"
      unitRef="USD">926069</us-gaap:LoansPayable>
    <us-gaap:LoansPayable
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001166"
      unitRef="USD">259447</us-gaap:LoansPayable>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001167"
      unitRef="USD">926069</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:OtherLoansPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001168"
      unitRef="USD">259447</us-gaap:OtherLoansPayableCurrent>
    <us-gaap:InterestExpense
      contextRef="From2024-01-012024-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      id="Fact001171"
      unitRef="USD">121806</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2023-01-012023-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      id="Fact001172"
      unitRef="USD">22417</us-gaap:InterestExpense>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2024-01-012024-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      id="Fact001173"
      unitRef="USD">163406</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2023-01-012023-09-30_us-gaap_LoansPayableMember"
      decimals="0"
      id="Fact001174"
      unitRef="USD">7406</us-gaap:AmortizationOfDebtDiscountPremium>
    <IQST:ConvertibleDebtPoliciesTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001176">&lt;p id="xdx_80C_ecustom--ConvertibleDebtPoliciesTextBlock_zZQXHJbMBaS2" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 7 - CONVERTIBLE NOTES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;Convertible notes at September 30, 2024
and December 31, 2023 consisted of the following:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ConvertibleDebtTableTextBlock_zh8X1CnwGJKh" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20240930_zSw0zKWsBnBg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20231231_zdVBH46EAmy1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Issued in fiscal year 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zjcZvJUe5SCh" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;28,193&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zosOUFI5yAzj" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;369,044&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Issued in fiscal year 2024&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zFhYpfIYmGCg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,011,775&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zSI2RCymI5lk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1182"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--ConvertibleNotesPayable_iI_zHMEqjRoYHl5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Total convertible notes payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,039,968&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;369,044&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember_z7foIchLlj83" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(490,022&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(39,012&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zHs7iVyk4Rd6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Total convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,549,946&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;330,032&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zjoVpWKxLHik" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: current portion of convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,549,946&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;330,032&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--ConvertibleLongTermNotesPayable_iI_zMucD13cCre5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Long-term convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1196"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1197"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024
and 2023, the Company recorded interest expense of &lt;span id="xdx_903_eus-gaap--InterestExpense_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z5IL6dwTLIjc"&gt;$555,092&lt;/span&gt; and &lt;span id="xdx_907_eus-gaap--InterestExpense_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zw4kjCzdczWi"&gt;$13,668&lt;/span&gt;, respectively, and recognized amortization of discount, included
in interest expense, of &lt;span id="xdx_90A_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_zSY7Lkg8hf81"&gt;$693,516&lt;/span&gt; and &lt;span id="xdx_905_eus-gaap--AmortizationOfDebtDiscountPremium_pp0p0_c20230101__20230930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyLoansTotalMember_z7tM6Fc4VHcd"&gt;$13,904&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Issued in fiscal year 2023&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the year ended December 31, 2023, the
Company borrowed&#160;&lt;span id="xdx_902_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zR1KBYxucwqk"&gt;$284,760&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_z1zJsPwwAxm2"&gt;$256,760&lt;/span&gt;&#160;from a third party totaling&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_ze0WVIZWy8zj"&gt;$541,520&lt;/span&gt;, which includes original issue discount
and financing costs of&#160;&lt;span id="xdx_90E_eus-gaap--InterestOnConvertibleDebtNetOfTax_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_zmh7Nak4Wedc"&gt;$66,520&lt;/span&gt;. The notes are due on&#160;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zZe2au3VH4fj"&gt;June 1, 2024&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_z6sMCFCs9iGf"&gt;October 15, 2024&lt;/span&gt;, and &lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateTerms_pp0p0_c20230101__20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_zagLadTejAv2"&gt;a one-time interest charge
of&#160;12%&#160;shall be applied&lt;/span&gt;.&#160;Accrued, unpaid interest and outstanding principal shall be paid in 10 payments each in the amount
of&#160;&lt;span id="xdx_902_eus-gaap--DebtInstrumentPeriodicPayment_pp2p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteOneMember_zEp4TBb2B2gj"&gt;$31,893&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPayment_pp2p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteTwoMember_zFetE2yNBEIb"&gt;$28,757&lt;/span&gt;&#160;beginning on July 16, 2023 and January 15, 2024, respectively.&#160;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNoteThirdPartyTotalMember_zmXpvhysYJm3"&gt;The notes are convertible
at the option of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading
price of Company&#x2019;s common stock during the 10 trading days prior to the conversion date&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Issued in fiscal year 2024&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On January 24, 2024, we entered into a securities
purchase agreement (the &#x201c;SPA&#x201d;) with M2B Funding Corp., a Florida corporation, for it to purchase up to the principal amount
of&#160;&lt;span id="xdx_903_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zNrd93rxJEo2"&gt;$3,888,889&lt;/span&gt;&#160;in secured convertible promissory notes (the &#x201c;Notes&#x201d;) for an aggregate purchase price of&#160;&lt;span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zZtIjcPvsST3"&gt;$3,500,000&lt;/span&gt;&#160;(the
&#x201c;Purchase Price&#x201d;), which Notes are convertible into shares (&#x201c;Conversion Shares&#x201d;) of our common stock with an initial
conversion price of&#160;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentConvertibleConversionPrice1_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zqAIGiOIEHXh"&gt;$0.11&lt;/span&gt;&#160;per share.&#160;&lt;span id="xdx_903_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zMKLo4fh7vnh"&gt;Each noteholder shall receive shares of common stock (&#x201c;Kicker Shares&#x201d;)
in an amount equal to ten percent of the principal amount of any Note issued divided by $0.11&lt;/span&gt;. The Notes are secured by all of our assets
under a Security Agreement signed with the SPA.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The initial tranche was executed in January 2024
for&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zuIQBzY2fuXd"&gt;$2,222,222&lt;/span&gt;&#160;in face value of Notes and&#160;&lt;span id="xdx_904_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zx2E28LFLl3j"&gt;2,020,200&lt;/span&gt;&#160;Kicker Shares, with an original issue discount of&#160;&lt;span id="xdx_905_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche1Member_zR3SVrcxCeQ7"&gt;$222,222&lt;/span&gt;;
second and third tranches were executed in March 2024 for&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zc9LzVLz5bF4"&gt;$1,111,111&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_908_eus-gaap--DebtInstrumentFaceAmount_iI_pp0p0_c20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_z1l3YLzGW3H8"&gt;$555,556&lt;/span&gt;, respectively, in face value of Notes
and&#160;&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240301__20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zsWrIVkPdSg2"&gt;1,010,101&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90C_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240301__20240301__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zeiQ42NfOHJ"&gt;505,051&lt;/span&gt;&#160;Kicker Shares, with an original issue discount of&#160;&lt;span id="xdx_90C_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche2Member_zWbroTSHaVf5"&gt;$111,111&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_903_ecustom--DebtInstrumentOriginalIssueDiscount_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPATranche3Member_zcLZSNRw9Yuf"&gt;$55,556&lt;/span&gt;, respectively.
Each&#160;&lt;span id="xdx_909_eus-gaap--DebtInstrumentTerm_pp0p0_c20240124__20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zZ3HYMspSU2b"&gt;one year&lt;/span&gt;&#160;note bears interest at&#160;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_c20240124__us-gaap--DebtInstrumentAxis__custom--M2BSPAMember_zW4hCwNdNYy"&gt;18%&lt;/span&gt;&#160;per annum.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;Additionally, during the nine months ended September
30, 2024, the Company borrowed amounts from a third party totaling&#160;&lt;span id="xdx_906_eus-gaap--ProceedsFromUnsecuredNotesPayable_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zMIKatrzfdri"&gt;$665,360&lt;/span&gt;, which includes original issue discount and financing
costs of&#160;&lt;span id="xdx_902_eus-gaap--DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet_iI_pp0p0_c20240930__us-gaap--DebtInstrumentAxis__custom--ThirdPartyConvertibleDebtMember_zHIezIh1YMhf"&gt;$105,360&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfShortTermDebtTextBlock_zLDYHNoKIxh3" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Principal&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Issuance&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;Payment&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;amount&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;date&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;date&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;rate&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;schedule&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zZaFdwoxB8k"&gt;146,900&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zpifskQYFmo7"&gt;March 7, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zHzuJX57Guje"&gt;January
                                            15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zbvOjxbPdhgc"&gt;12&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 38%; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zJs4VV0qdBna"&gt;10 payments&lt;/span&gt; each in the amount of &lt;span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zogn8yP9yAZi"&gt;$16,453&lt;/span&gt; beginning on &lt;span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zCADixaNRal4"&gt;April 15, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zJ6oeOrNEl6k"&gt;177,100&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z9mkrmhcZUBe"&gt;March 7, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z77Fkfsjb2W7"&gt;January 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z3d4797R09Ze"&gt;14&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zdT18b64iOq8"&gt;5 payments&lt;/span&gt;, one payment of&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zAkJyTgVjt98"&gt;$100,947&lt;/span&gt;&#160;and four payments of&#160;&lt;span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoFourPaymentsMember_ziiUo16xk3Ul"&gt;$25,237&lt;/span&gt;, beginning in September 2024&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zEd43dWHWDf9"&gt;179,400&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240710__20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zTQIHHVW17Q6"&gt;July 10, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250430__20250430__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zIcksO8XPP8h"&gt;April 30, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zUogwd8Y414c"&gt;14&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zHzUwIp6mNjb"&gt;9 payments&lt;/span&gt; each in the amount of &lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zGgSzoNXMJ18"&gt;$22,724&lt;/span&gt; beginning on &lt;span id="xdx_900_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zqYUQ8HdAtJa"&gt;August 30, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zbpyeIW47eLg"&gt;151,960&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_z78hPpYjIK07"&gt;September 16, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zx8p30AvoG35"&gt;July 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zKygpSdsxSJ8"&gt;14&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_z3PyqF2etbH2"&gt;5 payments&lt;/span&gt;, one payment of&#160;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanOnePaymentMember_zjwmTNCF5gUf"&gt;$86,617&lt;/span&gt;&#160;and four payments of&#160;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_zNVqgkpoyvL8"&gt;$21,654&lt;/span&gt;, beginning in March 2025&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_pp0p0_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--M2BNotesMember_zT8wyVkNSheb"&gt;The notes are convertible at the option
of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading price of Company&#x2019;s
common stock during the 10 trading days prior to the conversion date.&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Conversion&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the&#160;nine months ended September
30, 2024, the Company converted notes with principal amounts of&#160;&lt;span id="xdx_905_eus-gaap--DebtConversionConvertedInstrumentAmount1_c20240101__20240930_zyFBWH8wfX0i"&gt;$333,333&lt;/span&gt; and conversion fee of &lt;span id="xdx_902_ecustom--DebtConversionConvertedInstrumentFee_c20240101__20240930_zF7hsEhdAGb"&gt;$3,750&lt;/span&gt;&#160;into&#160;&lt;span id="xdx_90F_eus-gaap--DebtConversionConvertedInstrumentSharesIssued1_c20240101__20240930_z1halgf7JaKd"&gt;3,064,394&lt;/span&gt;&#160;shares
of common stock.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</IQST:ConvertibleDebtPoliciesTextBlock>
    <us-gaap:ConvertibleDebtTableTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001178">&lt;table cellpadding="0" cellspacing="0" id="xdx_88C_eus-gaap--ConvertibleDebtTableTextBlock_zh8X1CnwGJKh" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20240930_zSw0zKWsBnBg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20231231_zdVBH46EAmy1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;December 31,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; text-align: left; padding-left: 5.4pt"&gt;Issued in fiscal year 2023&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_982_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zjcZvJUe5SCh" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;28,193&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2023Member_zosOUFI5yAzj" style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;369,044&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Issued in fiscal year 2024&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_981_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20240930__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zFhYpfIYmGCg" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,011,775&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td id="xdx_988_eus-gaap--ConvertibleNotesPayableCurrent_iI_c20231231__us-gaap--DebtInstrumentAxis__custom--ConvertibleNotesPayable2024Member_zSI2RCymI5lk" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1182"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--ConvertibleNotesPayable_iI_zHMEqjRoYHl5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Total convertible notes payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,039,968&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;369,044&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--DebtInstrumentUnamortizedDiscount_iI_hus-gaap--DebtInstrumentAxis__custom--ConvertibleNotesMember_z7foIchLlj83" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: Unamortized debt discount&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(490,022&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(39,012&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zHs7iVyk4Rd6" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Total convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,549,946&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;330,032&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--ConvertibleNotesPayableCurrent_iI_zjoVpWKxLHik" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Less: current portion of convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,549,946&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;330,032&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40B_eus-gaap--ConvertibleLongTermNotesPayable_iI_zMucD13cCre5" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Long-term convertible notes&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1196"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1197"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ConvertibleDebtTableTextBlock>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-09-30_custom_ConvertibleNotesPayable2023Member"
      decimals="0"
      id="Fact001179"
      unitRef="USD">28193</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2023-12-31_custom_ConvertibleNotesPayable2023Member"
      decimals="0"
      id="Fact001180"
      unitRef="USD">369044</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-09-30_custom_ConvertibleNotesPayable2024Member"
      decimals="0"
      id="Fact001181"
      unitRef="USD">4011775</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayable
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001184"
      unitRef="USD">4039968</us-gaap:ConvertibleNotesPayable>
    <us-gaap:ConvertibleNotesPayable
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001185"
      unitRef="USD">369044</us-gaap:ConvertibleNotesPayable>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2024-09-30_custom_ConvertibleNotesMember"
      decimals="0"
      id="Fact001187"
      unitRef="USD">-490022</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:DebtInstrumentUnamortizedDiscount
      contextRef="AsOf2023-12-31_custom_ConvertibleNotesMember"
      decimals="0"
      id="Fact001188"
      unitRef="USD">-39012</us-gaap:DebtInstrumentUnamortizedDiscount>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001190"
      unitRef="USD">3549946</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001191"
      unitRef="USD">330032</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001193"
      unitRef="USD">3549946</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:ConvertibleNotesPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001194"
      unitRef="USD">330032</us-gaap:ConvertibleNotesPayableCurrent>
    <us-gaap:InterestExpense
      contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember"
      decimals="0"
      id="Fact001198"
      unitRef="USD">555092</us-gaap:InterestExpense>
    <us-gaap:InterestExpense
      contextRef="From2023-01-012023-09-30_custom_ThirdPartyLoansTotalMember"
      decimals="0"
      id="Fact001199"
      unitRef="USD">13668</us-gaap:InterestExpense>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2024-01-012024-09-30_custom_ThirdPartyLoansTotalMember"
      decimals="0"
      id="Fact001200"
      unitRef="USD">693516</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:AmortizationOfDebtDiscountPremium
      contextRef="From2023-01-012023-09-30_custom_ThirdPartyLoansTotalMember"
      decimals="0"
      id="Fact001201"
      unitRef="USD">13904</us-gaap:AmortizationOfDebtDiscountPremium>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_ConvertibleNoteOneMember"
      decimals="0"
      id="Fact001202"
      unitRef="USD">284760</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_ConvertibleNoteTwoMember"
      decimals="0"
      id="Fact001203"
      unitRef="USD">256760</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2023-12-31_custom_ConvertibleNoteThirdPartyTotalMember"
      decimals="0"
      id="Fact001204"
      unitRef="USD">541520</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:InterestOnConvertibleDebtNetOfTax
      contextRef="From2023-01-012023-12-31_custom_ConvertibleNoteThirdPartyTotalMember"
      decimals="0"
      id="Fact001205"
      unitRef="USD">66520</us-gaap:InterestOnConvertibleDebtNetOfTax>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2023-01-012023-12-31_custom_ConvertibleNoteOneMember"
      id="Fact001206">2024-06-01</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2023-01-012023-12-31_custom_ConvertibleNoteTwoMember"
      id="Fact001207">2024-10-15</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateTerms
      contextRef="From2023-01-012023-12-31_custom_ConvertibleNoteTwoMember"
      id="Fact001208">a one-time interest charge
of&#160;12%&#160;shall be applied</us-gaap:DebtInstrumentInterestRateTerms>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-01-012024-09-30_custom_ConvertibleNoteOneMember"
      decimals="2"
      id="Fact001209"
      unitRef="USD">31893</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-01-012024-09-30_custom_ConvertibleNoteTwoMember"
      decimals="2"
      id="Fact001210"
      unitRef="USD">28757</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2024-01-012024-09-30_custom_ConvertibleNoteThirdPartyTotalMember"
      id="Fact001211">The notes are convertible
at the option of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading
price of Company&#x2019;s common stock during the 10 trading days prior to the conversion date</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-01-24_custom_M2BSPAMember"
      decimals="0"
      id="Fact001212"
      unitRef="USD">3888889</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2024-01-24_custom_M2BSPAMember"
      decimals="0"
      id="Fact001213"
      unitRef="USD">3500000</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentConvertibleConversionPrice1
      contextRef="AsOf2024-01-24_custom_M2BSPAMember"
      decimals="INF"
      id="Fact001214"
      unitRef="USDPShares">0.11</us-gaap:DebtInstrumentConvertibleConversionPrice1>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2024-01-242024-01-24_custom_M2BSPAMember"
      id="Fact001215">Each noteholder shall receive shares of common stock (&#x201c;Kicker Shares&#x201d;)
in an amount equal to ten percent of the principal amount of any Note issued divided by $0.11</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2024-01-24_custom_M2BSPATranche1Member"
      decimals="0"
      id="Fact001216"
      unitRef="USD">2222222</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2024-01-242024-01-24_custom_M2BSPATranche1Member"
      decimals="INF"
      id="Fact001217"
      unitRef="Shares">2020200</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2024-01-24_custom_M2BSPATranche1Member"
      decimals="0"
      id="Fact001218"
      unitRef="USD">222222</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2024-03-01_custom_M2BSPATranche2Member"
      decimals="0"
      id="Fact001219"
      unitRef="USD">1111111</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:DebtInstrumentFaceAmount
      contextRef="AsOf2024-03-01_custom_M2BSPATranche3Member"
      decimals="0"
      id="Fact001220"
      unitRef="USD">555556</us-gaap:DebtInstrumentFaceAmount>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2024-03-012024-03-01_custom_M2BSPATranche2Member"
      decimals="INF"
      id="Fact001221"
      unitRef="Shares">1010101</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2024-03-012024-03-01_custom_M2BSPATranche3Member"
      decimals="INF"
      id="Fact001222"
      unitRef="Shares">505051</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <IQST:DebtInstrumentOriginalIssueDiscount
      contextRef="From2024-01-242024-01-24_custom_M2BSPATranche2Member"
      decimals="0"
      id="Fact001223"
      unitRef="USD">111111</IQST:DebtInstrumentOriginalIssueDiscount>
    <IQST:DebtInstrumentOriginalIssueDiscount
      contextRef="From2024-01-242024-01-24_custom_M2BSPATranche3Member"
      decimals="0"
      id="Fact001224"
      unitRef="USD">55556</IQST:DebtInstrumentOriginalIssueDiscount>
    <us-gaap:DebtInstrumentTerm
      contextRef="From2024-01-242024-01-24_custom_M2BSPAMember"
      id="Fact001225">P1Y</us-gaap:DebtInstrumentTerm>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-01-24_custom_M2BSPAMember"
      decimals="INF"
      id="Fact001226"
      unitRef="Pure">0.18</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:ProceedsFromUnsecuredNotesPayable
      contextRef="From2024-01-012024-09-30_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001227"
      unitRef="USD">665360</us-gaap:ProceedsFromUnsecuredNotesPayable>
    <us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet
      contextRef="AsOf2024-09-30_custom_ThirdPartyConvertibleDebtMember"
      decimals="0"
      id="Fact001228"
      unitRef="USD">105360</us-gaap:DebtInstrumentUnamortizedDiscountPremiumAndDebtIssuanceCostsNet>
    <us-gaap:ScheduleOfShortTermDebtTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001230">&lt;table cellpadding="0" cellspacing="0" id="xdx_885_eus-gaap--ScheduleOfShortTermDebtTextBlock_zLDYHNoKIxh3" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto" summary="xdx: Disclosure - NOTE 7 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Principal&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Issuance&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Maturity&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="text-align: center"&gt;&lt;b&gt;Interest&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="text-align: center"&gt;&lt;b&gt;Payment&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;amount&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;date&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;date&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;rate&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;schedule&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 10%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zZaFdwoxB8k"&gt;146,900&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zpifskQYFmo7"&gt;March 7, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 14%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zHzuJX57Guje"&gt;January
                                            15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 8%; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zbvOjxbPdhgc"&gt;12&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;%&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 38%; text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zJs4VV0qdBna"&gt;10 payments&lt;/span&gt; each in the amount of &lt;span id="xdx_907_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zogn8yP9yAZi"&gt;$16,453&lt;/span&gt; beginning on &lt;span id="xdx_902_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanOneMember_zCADixaNRal4"&gt;April 15, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zJ6oeOrNEl6k"&gt;177,100&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240307__20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z9mkrmhcZUBe"&gt;March 7, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_902_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250115__20250115__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z77Fkfsjb2W7"&gt;January 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240307__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_z3d4797R09Ze"&gt;14&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_904_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoMember_zdT18b64iOq8"&gt;5 payments&lt;/span&gt;, one payment of&#160;&lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240415__20240415__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoOnePaymentMember_zAkJyTgVjt98"&gt;$100,947&lt;/span&gt;&#160;and four payments of&#160;&lt;span id="xdx_900_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240901__20240901__us-gaap--DebtInstrumentAxis__custom--March7ThirdPartyLoanTwoFourPaymentsMember_ziiUo16xk3Ul"&gt;$25,237&lt;/span&gt;, beginning in September 2024&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zEd43dWHWDf9"&gt;179,400&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240710__20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zTQIHHVW17Q6"&gt;July 10, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250430__20250430__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zIcksO8XPP8h"&gt;April 30, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240710__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zUogwd8Y414c"&gt;14&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zHzUwIp6mNjb"&gt;9 payments&lt;/span&gt; each in the amount of &lt;span id="xdx_904_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zGgSzoNXMJ18"&gt;$22,724&lt;/span&gt; beginning on &lt;span id="xdx_900_eus-gaap--DebtInstrumentDateOfFirstRequiredPayment1_pp0p0_c20240830__20240830__us-gaap--DebtInstrumentAxis__custom--July10ThirdPartyLoanMember_zqYUQ8HdAtJa"&gt;August 30, 2024&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--DebtInstrumentCarryingAmount_iI_pp0p0_c20240307__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zbpyeIW47eLg"&gt;151,960&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_908_eus-gaap--DebtInstrumentIssuanceDate1_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_z78hPpYjIK07"&gt;September 16, 2024&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentMaturityDate_pp0p0_c20250715__20250715__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zx8p30AvoG35"&gt;July 15, 2025&lt;/span&gt;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--DebtInstrumentInterestRateEffectivePercentage_iI_pp2p2_uPure_c20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanMember_zKygpSdsxSJ8"&gt;14&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;%&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;&lt;span id="xdx_900_eus-gaap--DebtInstrumentFrequencyOfPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_z3PyqF2etbH2"&gt;5 payments&lt;/span&gt;, one payment of&#160;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanOnePaymentMember_zjwmTNCF5gUf"&gt;$86,617&lt;/span&gt;&#160;and four payments of&#160;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_pp0p0_c20240916__20240916__us-gaap--DebtInstrumentAxis__custom--September16ThirdPartyLoanFourPaymentsMember_zNVqgkpoyvL8"&gt;$21,654&lt;/span&gt;, beginning in March 2025&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfShortTermDebtTextBlock>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember"
      decimals="0"
      id="Fact001231"
      unitRef="USD">146900</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-03-072024-03-07_custom_March7ThirdPartyLoanOneMember"
      id="Fact001232">2024-03-07</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-152025-01-15_custom_March7ThirdPartyLoanOneMember"
      id="Fact001233">2025-01-15</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanOneMember"
      decimals="2"
      id="Fact001234"
      unitRef="Pure">0.12</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember"
      id="Fact001235">10 payments</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember"
      decimals="0"
      id="Fact001236"
      unitRef="USD">16453</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1
      contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanOneMember"
      id="Fact001237">2024-04-15</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember"
      decimals="0"
      id="Fact001238"
      unitRef="USD">177100</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-03-072024-03-07_custom_March7ThirdPartyLoanTwoMember"
      id="Fact001239">2024-03-07</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-01-152025-01-15_custom_March7ThirdPartyLoanTwoMember"
      id="Fact001240">2025-01-15</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-03-07_custom_March7ThirdPartyLoanTwoMember"
      decimals="2"
      id="Fact001241"
      unitRef="Pure">0.14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoMember"
      id="Fact001242">5 payments</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-04-152024-04-15_custom_March7ThirdPartyLoanTwoOnePaymentMember"
      decimals="0"
      id="Fact001243"
      unitRef="USD">100947</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-09-012024-09-01_custom_March7ThirdPartyLoanTwoFourPaymentsMember"
      decimals="0"
      id="Fact001244"
      unitRef="USD">25237</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-03-07_custom_July10ThirdPartyLoanMember"
      decimals="0"
      id="Fact001245"
      unitRef="USD">179400</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-07-102024-07-10_custom_July10ThirdPartyLoanMember"
      id="Fact001246">2024-07-10</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-04-302025-04-30_custom_July10ThirdPartyLoanMember"
      id="Fact001247">2025-04-30</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-07-10_custom_July10ThirdPartyLoanMember"
      decimals="2"
      id="Fact001248"
      unitRef="Pure">0.14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember"
      id="Fact001249">9 payments</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember"
      decimals="0"
      id="Fact001250"
      unitRef="USD">22724</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentDateOfFirstRequiredPayment1
      contextRef="From2024-08-302024-08-30_custom_July10ThirdPartyLoanMember"
      id="Fact001251">2024-08-30</us-gaap:DebtInstrumentDateOfFirstRequiredPayment1>
    <us-gaap:DebtInstrumentCarryingAmount
      contextRef="AsOf2024-03-07_custom_September16ThirdPartyLoanMember"
      decimals="0"
      id="Fact001252"
      unitRef="USD">151960</us-gaap:DebtInstrumentCarryingAmount>
    <us-gaap:DebtInstrumentIssuanceDate1
      contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanMember"
      id="Fact001253">2024-09-16</us-gaap:DebtInstrumentIssuanceDate1>
    <us-gaap:DebtInstrumentMaturityDate
      contextRef="From2025-07-152025-07-15_custom_September16ThirdPartyLoanMember"
      id="Fact001254">2025-07-15</us-gaap:DebtInstrumentMaturityDate>
    <us-gaap:DebtInstrumentInterestRateEffectivePercentage
      contextRef="AsOf2024-09-16_custom_September16ThirdPartyLoanMember"
      decimals="2"
      id="Fact001255"
      unitRef="Pure">0.14</us-gaap:DebtInstrumentInterestRateEffectivePercentage>
    <us-gaap:DebtInstrumentFrequencyOfPeriodicPayment
      contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourPaymentsMember"
      id="Fact001256">5 payments</us-gaap:DebtInstrumentFrequencyOfPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanOnePaymentMember"
      decimals="0"
      id="Fact001257"
      unitRef="USD">86617</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-09-162024-09-16_custom_September16ThirdPartyLoanFourPaymentsMember"
      decimals="0"
      id="Fact001258"
      unitRef="USD">21654</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2024-01-012024-09-30_custom_M2BNotesMember"
      id="Fact001259">The notes are convertible at the option
of the holders at any time following an event of default, and the conversion price is 75% multiplied by the lowest trading price of Company&#x2019;s
common stock during the 10 trading days prior to the conversion date.</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:DebtConversionConvertedInstrumentAmount1
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001260"
      unitRef="USD">333333</us-gaap:DebtConversionConvertedInstrumentAmount1>
    <IQST:DebtConversionConvertedInstrumentFee
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001261"
      unitRef="USD">3750</IQST:DebtConversionConvertedInstrumentFee>
    <us-gaap:DebtConversionConvertedInstrumentSharesIssued1
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact001262"
      unitRef="Shares">3064394</us-gaap:DebtConversionConvertedInstrumentSharesIssued1>
    <us-gaap:StockholdersEquityNoteDisclosureTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001264">&lt;p id="xdx_801_eus-gaap--StockholdersEquityNoteDisclosureTextBlock_z2uzuD48lvmi" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 8 &#x2013;&#160;STOCKHOLDERS&#x2019; EQUITY&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Common Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The Company&#x2019;s authorized capital consists
of&#160;&lt;span id="xdx_90C_eus-gaap--CommonStockSharesAuthorized_iI_c20231231_zpct8AMz0pDg"&gt;300,000,000&lt;/span&gt;&#160;shares of common stock with a par value of&#160;&lt;span id="xdx_903_eus-gaap--CommonStockParOrStatedValuePerShare_iI_c20231231_zuFT2c4Izct7"&gt;$0.001&lt;/span&gt;&#160;per share.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024,
the Company issued&#160;&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodSharesNewIssues_c20240101__20240930_zuE4Dts9g38b"&gt;14,047,021&lt;/span&gt;&#160;shares of common stock, valued at fair market value on issuance as follows:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesShareBasedCompensation_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zRFmZDZMRJah"&gt;450,000&lt;/span&gt; shares for compensation to our directors valued at &lt;span id="xdx_90E_eus-gaap--StockIssuedDuringPeriodValueShareBasedCompensation_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DirectorsIssuanceMember_zxKQA4OKDRGk"&gt;$109,485&lt;/span&gt;;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_906_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementIssuanceMember_zY4x7WPO7P9h"&gt;1,770,000&lt;/span&gt; shares for settlement of debt valued at &lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--DebtSettlementIssuanceMember_zXgYI7TmrVOc"&gt;$279,660&lt;/span&gt;;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConvertibleNotesIssuanceMember_zi3QMsYrzVXl"&gt;3,535,354&lt;/span&gt; shares in conjunction with convertible notes valued at &lt;span id="xdx_907_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConvertibleNotesIssuanceMember_zUWeT9kEwdsg"&gt;$597,777&lt;/span&gt;;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_90D_eus-gaap--StockIssuedDuringPeriodValueConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zPpm6nIh8zHc"&gt;5,227,273&lt;/span&gt; shares for exercise of warrants for &lt;span id="xdx_901_eus-gaap--StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zpLqIyRyY6uh"&gt;$575,000&lt;/span&gt;; and&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt/115% Times New Roman, Times, Serif; width: 100%; margin-top: 0; margin-bottom: 0"&gt;&lt;tr style="vertical-align: top"&gt;
&lt;td style="width: 0.5in"&gt;&lt;/td&gt;&lt;td style="width: 0.25in"&gt;&lt;span style="font-size: 10pt"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: justify"&gt;&lt;span style="font-size: 10pt"&gt;&lt;span id="xdx_903_eus-gaap--StockIssuedDuringPeriodSharesOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__us-gaap--CommonStockMember_zfWDgXjEhrwe"&gt;3,064,394&lt;/span&gt; shares for conversion of debt of &lt;span id="xdx_903_eus-gaap--StockIssuedDuringPeriodValueOther_c20240101__20240930__us-gaap--StatementEquityComponentsAxis__custom--ConversionOfDebtIssuanceMember_zRVhuaY1dEwj"&gt;$337,083&lt;/span&gt;.&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;&lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December 31, 2023,&#160;&lt;span id="xdx_902_eus-gaap--CommonStockSharesIssued_iI_c20240930_ztpYAmBVDh2g"&gt;&lt;span id="xdx_900_eus-gaap--CommonStockSharesOutstanding_iI_c20240930_znL7VzF2vQ2"&gt;186,176,651&lt;/span&gt;&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_909_eus-gaap--CommonStockSharesIssued_iI_c20231231_zSaW7PEfo1Y5"&gt;&lt;span id="xdx_909_eus-gaap--CommonStockSharesOutstanding_iI_c20231231_zcAUZvcP79Qk"&gt;172,129,630&lt;/span&gt;&lt;/span&gt;&#160;shares
of common stock were issued and outstanding, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Stock payable&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the nine months ended September
30, 2024, the Company received cash of &lt;span id="xdx_903_ecustom--ProceedsFromIssuanceOfUnissuedCommonStock_c20240101__20240930_zaLeTHH2COD"&gt;$100,000&lt;/span&gt; for &lt;span id="xdx_90B_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20240930__us-gaap--StatementEquityComponentsAxis__custom--StockPayableForCashMember_zfKwmUZEJs04"&gt;2,450,000&lt;/span&gt; shares to be issued.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December
31, 2023, the Company recorded stock payable of $&lt;span id="xdx_906_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_c20240930_zxhaUBm8l5Yl"&gt;171,061&lt;/span&gt; and &lt;span id="xdx_909_eus-gaap--AdditionalPaidInCapitalCommonStock_iI_c20231231_zHIDrcHfPxI8"&gt;$71,061&lt;/span&gt; under additional paid in capital for &lt;span id="xdx_906_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20240930_zqIfefl4IFf9"&gt;2,586,452&lt;/span&gt; and &lt;span id="xdx_905_eus-gaap--CommonStockSharesSubscribedButUnissued_iI_c20231231_zXvvxCFFoP2d"&gt;136,452&lt;/span&gt; shares
to be issued, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The Company&#x2019;s authorized capital consists
of&#160;&lt;span id="xdx_906_eus-gaap--PreferredStockSharesAuthorized_iI_c20231231_zSdNJw6vSMkb"&gt;1,200,000&lt;/span&gt;&#160;shares of preferred stock with a par value of&#160;&lt;span id="xdx_903_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231231_zjZQXJnt2OA"&gt;$0.001&lt;/span&gt;&#160;per share.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Series A Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On November 3, 2020, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series A Preferred Stock,
consisting of up&#160;&lt;span id="xdx_908_eus-gaap--PreferredStockSharesAuthorized_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_znINnSRyv4Ye"&gt;10,000&lt;/span&gt;&#160;shares, par value&#160;&lt;span id="xdx_902_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201103__us-gaap--StatementClassOfStockAxis__us-gaap--PreferredClassAMember_ztinC8cq0Qlf"&gt;$0.001&lt;/span&gt;.&#160;Under the Certificate of Designation,&#160;&lt;span id="xdx_906_eus-gaap--PreferredStockParticipationRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zqpZHQutXNu6"&gt;holders of Series A Preferred
Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution,
or liquidation&lt;/span&gt;.&#160;&lt;span id="xdx_90F_eus-gaap--PreferredStockVotingRights_c20201103__20201103__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zu95KIzZdxl6"&gt;Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters
submitted to stockholders at a rate of 51% of the total vote of stockholders&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The rights of the holders of Series A Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2020&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December 31, 2023,&#160;&lt;span id="xdx_900_eus-gaap--PreferredStockSharesIssued_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_z2jJ2kjv5lz2"&gt;&lt;span id="xdx_900_eus-gaap--PreferredStockSharesOutstanding_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zXwIua97z8Pl"&gt;&lt;span id="xdx_908_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_zDlKl7uCbGDd"&gt;&lt;span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesAPreferredStockMember_znO90Pj6PWkd"&gt;10,000&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&#160;shares
of Series A Preferred Stock were issued and outstanding.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Series B Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On November 11, 2020, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series B Preferred Stock,
consisting of up&#160;&lt;span id="xdx_90D_eus-gaap--PreferredStockSharesAuthorized_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zxdvlNbEpS4"&gt;200,000&lt;/span&gt;&#160;shares, par value&#160;&lt;span id="xdx_90D_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zyn2oT6icfQ4"&gt;$0.001&lt;/span&gt;.&#160;&lt;span id="xdx_90A_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zDJ3pk2VWCac"&gt;Under the Certificate of Designation, holders of Series B Preferred
Stock will receive a liquidation preference of&#160;$81&#160;per share in any distribution upon winding up, dissolution, or liquidation
of the Company before junior security holders, as provided in the designation&lt;/span&gt;.&#160;&lt;span id="xdx_90F_eus-gaap--PreferredStockParticipationRights_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_z0e7jLTSNoa2"&gt;Holders of Series B Preferred Stock are entitled to
receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of
$81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year consisting
of twelve 30-day months&lt;/span&gt;.&#160;&lt;span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zBK2lYSsSTT8"&gt;Holders of Series B Preferred Stock do not have voting rights&lt;/span&gt;&#160;but&#160;&lt;span id="xdx_90A_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20201111__20201111__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zcrVanEGNtO4"&gt;may convert into common stock
after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#x2019;s stock liquidity&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December 31, 2023,&#160;&lt;span id="xdx_905_eus-gaap--PreferredStockSharesIssued_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zV0CJGDRne63"&gt;&lt;span id="xdx_90E_eus-gaap--PreferredStockSharesOutstanding_iI_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zgOeJxcpaQNf"&gt;&lt;span id="xdx_90B_eus-gaap--PreferredStockSharesOutstanding_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zMA6y2UJmCkb"&gt;&lt;span id="xdx_903_eus-gaap--PreferredStockSharesIssued_iI_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesBPreferredStockMember_zKmH4ri3eL1a"&gt;31,080&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&#160;shares
of Series B Preferred Stock were issued and outstanding.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Series C Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On January 7, 2021, pursuant to Article III of
our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series C Preferred Stock,
consisting of up&#160;&lt;span id="xdx_903_eus-gaap--PreferredStockSharesAuthorized_iI_c20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zs2vKTNaXzzk"&gt;200,000&lt;/span&gt;&#160;shares, par value&#160;&lt;span id="xdx_905_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zyP8B5hUdVA8"&gt;$0.001&lt;/span&gt;.&#160;&lt;span id="xdx_904_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_z89RepcGXhFa"&gt;Under the Certificate of Designation, holders of Series C Preferred
Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution
upon winding up, dissolution, or liquidation of the company, as provided in the designation&lt;/span&gt;.&#160;&lt;span id="xdx_903_eus-gaap--PreferredStockParticipationRights_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zlEjW0Gq5GNd"&gt;The holders of shares of Series C Preferred
Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available
for that purpose&lt;/span&gt;.&#160;&lt;span id="xdx_90A_eus-gaap--PreferredStockVotingRights_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zviPIBe4Bvk8"&gt;Holders of Series C Preferred Stock do not have voting rights&lt;/span&gt;&#160;but&#160;&lt;span id="xdx_908_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20210107__20210107__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zLz1TIKNb7ai"&gt;may convert into common stock after
twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#x2019;s stock liquidity&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The rights of the holders of Series C Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on January 7, 2021.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December 31, 2023,&#160;&lt;span id="xdx_90A_eus-gaap--PreferredStockSharesIssued_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zFZia5UehUUd"&gt;&lt;span id="xdx_907_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zAEmvNgAdTY6"&gt;&lt;span id="xdx_90C_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesCPreferredStockMember_zTQbQNn0XnWc"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&#160;Series
C Preferred Stock was issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Series D Preferred Stock&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On November 3, 2023, pursuant to Article III
of our Articles of Incorporation, our Board of Directors voted to designate a class of preferred stock entitled Series D Preferred Stock,
consisting of up&#160;&lt;span id="xdx_900_eus-gaap--PreferredStockSharesAuthorized_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zcg0MPWgU9Qi"&gt;75,000&lt;/span&gt;&#160;shares, par value&#160;&lt;span id="xdx_90F_eus-gaap--PreferredStockParOrStatedValuePerShare_iI_c20231103__us-gaap--StatementClassOfStockAxis__custom--PreferredClassDMember_zIdcU0QcioI4"&gt;$0.001&lt;/span&gt;.&#160;&lt;span id="xdx_90E_eus-gaap--PreferredStockRedemptionTerms_c20210107__20210107__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zKia7nzkWV77"&gt;Under the Certificate of Designation, in the event of any dissolution,
liquidation or winding up of the Corporation, the Holders of Series D Preferred Stock shall be entitled to participate in any distribution
out of the assets of the Corporation before the holders of the Common Stock, Series A Preferred Stock and Series C Preferred Stock, but
shall be considered on parity to the liquidation rights of the Series B Preferred Stockholders&lt;/span&gt;.&#160;&lt;span id="xdx_904_eus-gaap--PreferredStockParticipationRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zKyUShq2YOub"&gt;The&#160;holders of shares of Series
D Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally
available for that purpose&lt;/span&gt;.&#160;&lt;span id="xdx_909_eus-gaap--PreferredStockVotingRights_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zJE1abNFGis2"&gt;Holders of Series D Preferred Stock do not have voting rights&lt;/span&gt;&#160;but&#160;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentConvertibleTermsOfConversionFeature_c20231103__20231103__us-gaap--StatementEquityComponentsAxis__us-gaap--PreferredStockMember__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zeyQ9rlLmLng"&gt;may convert into common stock
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series D Preferred Stock&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The rights of the holders of Series D Preferred
Stock are defined in the relevant Certificate of Designation filed with the Nevada Secretary of State on November 3, 2023.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December 31, 2023,&#160;&lt;span id="xdx_904_eus-gaap--PreferredStockSharesIssued_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zcQ7dxi7Yhw8"&gt;&lt;span id="xdx_909_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20240930__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z9zvZVpYDTYh"&gt;&lt;span id="xdx_90F_eus-gaap--PreferredStockSharesOutstanding_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_zg9TeFZ9YaRh"&gt;&lt;span id="xdx_90F_eus-gaap--PreferredStockSharesIssued_iI_do_c20231231__us-gaap--StatementClassOfStockAxis__us-gaap--SeriesDPreferredStockMember_z8e69CQIlkl1"&gt;no&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&lt;/span&gt;&#160;Series
D Preferred Stock was issued or outstanding.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:StockholdersEquityNoteDisclosureTextBlock>
    <us-gaap:CommonStockSharesAuthorized
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact001265"
      unitRef="Shares">300000000</us-gaap:CommonStockSharesAuthorized>
    <us-gaap:CommonStockParOrStatedValuePerShare
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact001266"
      unitRef="USDPShares">0.001</us-gaap:CommonStockParOrStatedValuePerShare>
    <us-gaap:StockIssuedDuringPeriodSharesNewIssues
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact001267"
      unitRef="Shares">14047021</us-gaap:StockIssuedDuringPeriodSharesNewIssues>
    <us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation
      contextRef="From2024-01-012024-09-30_custom_DirectorsIssuanceMember"
      decimals="INF"
      id="Fact001268"
      unitRef="Shares">450000</us-gaap:StockIssuedDuringPeriodSharesShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation
      contextRef="From2024-01-012024-09-30_custom_DirectorsIssuanceMember"
      decimals="0"
      id="Fact001269"
      unitRef="USD">109485</us-gaap:StockIssuedDuringPeriodValueShareBasedCompensation>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-01-012024-09-30_custom_DebtSettlementIssuanceMember"
      decimals="INF"
      id="Fact001270"
      unitRef="Shares">1770000</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-01-012024-09-30_custom_DebtSettlementIssuanceMember"
      decimals="0"
      id="Fact001271"
      unitRef="USD">279660</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-01-012024-09-30_custom_ConvertibleNotesIssuanceMember"
      decimals="INF"
      id="Fact001272"
      unitRef="Shares">3535354</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-01-012024-09-30_custom_ConvertibleNotesIssuanceMember"
      decimals="0"
      id="Fact001273"
      unitRef="USD">597777</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities
      contextRef="From2024-01-012024-09-30_us-gaap_CommonStockMember"
      decimals="0"
      id="Fact001274"
      unitRef="USD">5227273</us-gaap:StockIssuedDuringPeriodValueConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities
      contextRef="From2024-01-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact001275"
      unitRef="Shares">575000</us-gaap:StockIssuedDuringPeriodSharesConversionOfConvertibleSecurities>
    <us-gaap:StockIssuedDuringPeriodSharesOther
      contextRef="From2024-01-012024-09-30_us-gaap_CommonStockMember"
      decimals="INF"
      id="Fact001276"
      unitRef="Shares">3064394</us-gaap:StockIssuedDuringPeriodSharesOther>
    <us-gaap:StockIssuedDuringPeriodValueOther
      contextRef="From2024-01-012024-09-30_custom_ConversionOfDebtIssuanceMember"
      decimals="0"
      id="Fact001277"
      unitRef="USD">337083</us-gaap:StockIssuedDuringPeriodValueOther>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact001278"
      unitRef="Shares">186176651</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact001279"
      unitRef="Shares">186176651</us-gaap:CommonStockSharesOutstanding>
    <us-gaap:CommonStockSharesIssued
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact001280"
      unitRef="Shares">172129630</us-gaap:CommonStockSharesIssued>
    <us-gaap:CommonStockSharesOutstanding
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact001281"
      unitRef="Shares">172129630</us-gaap:CommonStockSharesOutstanding>
    <IQST:ProceedsFromIssuanceOfUnissuedCommonStock
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001282"
      unitRef="USD">100000</IQST:ProceedsFromIssuanceOfUnissuedCommonStock>
    <us-gaap:CommonStockSharesSubscribedButUnissued
      contextRef="AsOf2024-09-30_custom_StockPayableForCashMember"
      decimals="INF"
      id="Fact001283"
      unitRef="Shares">2450000</us-gaap:CommonStockSharesSubscribedButUnissued>
    <us-gaap:AdditionalPaidInCapitalCommonStock
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001284"
      unitRef="USD">171061</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:AdditionalPaidInCapitalCommonStock
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001285"
      unitRef="USD">71061</us-gaap:AdditionalPaidInCapitalCommonStock>
    <us-gaap:CommonStockSharesSubscribedButUnissued
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact001286"
      unitRef="Shares">2586452</us-gaap:CommonStockSharesSubscribedButUnissued>
    <us-gaap:CommonStockSharesSubscribedButUnissued
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact001287"
      unitRef="Shares">136452</us-gaap:CommonStockSharesSubscribedButUnissued>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact001288"
      unitRef="Shares">1200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact001289"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact001290"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-11-03_us-gaap_PreferredClassAMember"
      decimals="INF"
      id="Fact001291"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockParticipationRights
      contextRef="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember"
      id="Fact001292">holders of Series A Preferred
Stock will participate on an equal basis per-share with holders of our common stock in any distribution upon winding up, dissolution,
or liquidation</us-gaap:PreferredStockParticipationRights>
    <us-gaap:PreferredStockVotingRights
      contextRef="From2020-11-032020-11-03_us-gaap_SeriesAPreferredStockMember"
      id="Fact001293">Holders of Series A Preferred Stock are entitled to vote together with the holders of our common stock on all matters
submitted to stockholders at a rate of 51% of the total vote of stockholders</us-gaap:PreferredStockVotingRights>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact001294"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-09-30_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact001295"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact001296"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-12-31_us-gaap_SeriesAPreferredStockMember"
      decimals="INF"
      id="Fact001297"
      unitRef="Shares">10000</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001298"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2020-11-11_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001299"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockRedemptionTerms
      contextRef="From2021-01-072021-01-07_us-gaap_SeriesBPreferredStockMember"
      id="Fact001300">Under the Certificate of Designation, holders of Series B Preferred
Stock will receive a liquidation preference of&#160;$81&#160;per share in any distribution upon winding up, dissolution, or liquidation
of the Company before junior security holders, as provided in the designation</us-gaap:PreferredStockRedemptionTerms>
    <us-gaap:PreferredStockParticipationRights
      contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember"
      id="Fact001301">Holders of Series B Preferred Stock are entitled to
receive as, when, and if declared by the Board of Directors, dividends in kind at an annual rate equal to twenty four percent (24%) of
$81 per share for each of the then outstanding shares of Series B Preferred Stock, calculated on the basis of a 360-day year consisting
of twelve 30-day months</us-gaap:PreferredStockParticipationRights>
    <us-gaap:PreferredStockVotingRights
      contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember"
      id="Fact001302">Holders of Series B Preferred Stock do not have voting rights</us-gaap:PreferredStockVotingRights>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2020-11-112020-11-11_us-gaap_SeriesBPreferredStockMember"
      id="Fact001303">may convert into common stock
after twelve months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series B Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#x2019;s stock liquidity</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001304"
      unitRef="Shares">31080</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-09-30_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001305"
      unitRef="Shares">31080</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001306"
      unitRef="Shares">31080</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-12-31_us-gaap_SeriesBPreferredStockMember"
      decimals="INF"
      id="Fact001307"
      unitRef="Shares">31080</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact001308"
      unitRef="Shares">200000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2021-01-07_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact001309"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockRedemptionTerms
      contextRef="From2021-01-072021-01-07_us-gaap_SeriesCPreferredStockMember"
      id="Fact001310">Under the Certificate of Designation, holders of Series C Preferred
Stock will rank junior to the Series B Preferred Stock, but on par with common stock and Series A Preferred Stock in any distribution
upon winding up, dissolution, or liquidation of the company, as provided in the designation</us-gaap:PreferredStockRedemptionTerms>
    <us-gaap:PreferredStockParticipationRights
      contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember"
      id="Fact001311">The holders of shares of Series C Preferred
Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally available
for that purpose</us-gaap:PreferredStockParticipationRights>
    <us-gaap:PreferredStockVotingRights
      contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember"
      id="Fact001312">Holders of Series C Preferred Stock do not have voting rights</us-gaap:PreferredStockVotingRights>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2021-01-072021-01-07_us-gaap_PreferredStockMember_us-gaap_SeriesCPreferredStockMember"
      id="Fact001313">may convert into common stock after
twenty four months from the issuance date, at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share
of Series C Preferred Stock. Upon conversion, the shares are subject to a one-year restriction on sales into the market of no more than
5% previous month&#x2019;s stock liquidity</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-09-30_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact001314"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact001315"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-12-31_us-gaap_SeriesCPreferredStockMember"
      decimals="INF"
      id="Fact001316"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesAuthorized
      contextRef="AsOf2023-11-03_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact001317"
      unitRef="Shares">75000</us-gaap:PreferredStockSharesAuthorized>
    <us-gaap:PreferredStockParOrStatedValuePerShare
      contextRef="AsOf2023-11-03_custom_PreferredClassDMember"
      decimals="INF"
      id="Fact001318"
      unitRef="USDPShares">0.001</us-gaap:PreferredStockParOrStatedValuePerShare>
    <us-gaap:PreferredStockRedemptionTerms
      contextRef="From2021-01-072021-01-07_us-gaap_SeriesDPreferredStockMember"
      id="Fact001319">Under the Certificate of Designation, in the event of any dissolution,
liquidation or winding up of the Corporation, the Holders of Series D Preferred Stock shall be entitled to participate in any distribution
out of the assets of the Corporation before the holders of the Common Stock, Series A Preferred Stock and Series C Preferred Stock, but
shall be considered on parity to the liquidation rights of the Series B Preferred Stockholders</us-gaap:PreferredStockRedemptionTerms>
    <us-gaap:PreferredStockParticipationRights
      contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="Fact001320">The&#160;holders of shares of Series
D Preferred Stock have no dividend rights except as may be declared by the Board in its sole and absolute discretion, out of funds legally
available for that purpose</us-gaap:PreferredStockParticipationRights>
    <us-gaap:PreferredStockVotingRights
      contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="Fact001321">Holders of Series D Preferred Stock do not have voting rights</us-gaap:PreferredStockVotingRights>
    <us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature
      contextRef="From2023-11-032023-11-03_us-gaap_PreferredStockMember_us-gaap_SeriesDPreferredStockMember"
      id="Fact001322">may convert into common stock
at a conversion rate of one thousand (1,000) shares of Common Stock for every one (1) share of Series D Preferred Stock</us-gaap:DebtInstrumentConvertibleTermsOfConversionFeature>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact001323"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2024-09-30_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact001324"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesOutstanding
      contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact001325"
      unitRef="Shares">0</us-gaap:PreferredStockSharesOutstanding>
    <us-gaap:PreferredStockSharesIssued
      contextRef="AsOf2023-12-31_us-gaap_SeriesDPreferredStockMember"
      decimals="INF"
      id="Fact001326"
      unitRef="Shares">0</us-gaap:PreferredStockSharesIssued>
    <us-gaap:RelatedPartyTransactionsDisclosureTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001328">&lt;p id="xdx_801_eus-gaap--RelatedPartyTransactionsDisclosureTextBlock_z23hr2Vb3Yz7" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 9 - RELATED PARTY TRANSACTIONS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Due from related party&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December 31, 2023,
the Company had amounts due from related parties of&#160;&lt;span id="xdx_901_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20240930_zQsx6QOn1L4j"&gt;$635,715&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_900_eus-gaap--LoansAndLeasesReceivableRelatedParties_iI_pp0p0_c20231231_zU1x6QuL9aKk"&gt;$340,515&lt;/span&gt;, respectively. The loans are unsecured, non-interest
bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Due to related parties&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December 31, 2023,
the Company had amounts due to related parties of&#160;&lt;span id="xdx_905_eus-gaap--NotesAndLoansPayableCurrent_iI_c20231231_z2UPqL6fqMX9"&gt;$26,613&lt;/span&gt;. The amounts are unsecured, non-interest bearing and due on demand.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Employment agreements&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024
and 2023, the Company recorded management salaries of&#160;&lt;span id="xdx_905_eus-gaap--ManagementFeeExpense_c20240101__20240930_zqoXSlmDJiKe"&gt;$634,500&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_908_eus-gaap--ManagementFeeExpense_c20230101__20230930_zpBLsBjRL5Zb"&gt;$402,000&lt;/span&gt;, respectively, and stock-based compensation
bonuses of&#160;&lt;span id="xdx_90B_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20240101__20240930_znW4wrEcq6qf"&gt;$109,485&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_908_eus-gaap--IncreaseDecreaseInEmployeeRelatedLiabilities_pp0p0_c20230101__20230930_zsTzu4HwkJC7"&gt;$30,945&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024 and December 31, 2023,
the Company recorded and accrued management salaries of&#160;&lt;span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20240930_zh9colLshZk7"&gt;$316,448&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_90E_eus-gaap--FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities_iI_c20231231_zWusM0LrVgFl"&gt;$100,128&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:RelatedPartyTransactionsDisclosureTextBlock>
    <us-gaap:LoansAndLeasesReceivableRelatedParties
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001329"
      unitRef="USD">635715</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:LoansAndLeasesReceivableRelatedParties
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001330"
      unitRef="USD">340515</us-gaap:LoansAndLeasesReceivableRelatedParties>
    <us-gaap:NotesAndLoansPayableCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001331"
      unitRef="USD">26613</us-gaap:NotesAndLoansPayableCurrent>
    <us-gaap:ManagementFeeExpense
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001332"
      unitRef="USD">634500</us-gaap:ManagementFeeExpense>
    <us-gaap:ManagementFeeExpense
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001333"
      unitRef="USD">402000</us-gaap:ManagementFeeExpense>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001334"
      unitRef="USD">109485</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001335"
      unitRef="USD">30945</us-gaap:IncreaseDecreaseInEmployeeRelatedLiabilities>
    <us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001336"
      unitRef="USD">316448</us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities>
    <us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001337"
      unitRef="USD">100128</us-gaap:FinancialGuaranteeInsuranceContractsRiskManagementActivitiesMitigatingClaimLiabilitiesAccruedLiabilities>
    <us-gaap:CommitmentsAndContingenciesDisclosureTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001339">&lt;p id="xdx_80F_eus-gaap--CommitmentsAndContingenciesDisclosureTextBlock_z3ehGiDnZyg3" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 10 &#x2013;&#160;COMMITMENTS AND CONTINGENCIES&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Leases and Long-term Contracts&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The Company has not entered into any long-term
leases, contracts or commitments. The Company leases facilities which the term is&#160;&lt;span id="xdx_900_eus-gaap--LesseeOperatingLeaseTermOfContract_iI_c20240930_z7SqMjYWjnre"&gt;12 months&lt;/span&gt;. For the nine months ended September
30, 2024 and 2023, the Company incurred&#160;rent expense of&#160;&lt;span id="xdx_902_eus-gaap--OperatingLeaseExpense_c20240101__20240930_z80t7xwzEFo1"&gt;$21,335&lt;/span&gt;&#160;and&#160;&lt;span id="xdx_908_eus-gaap--OperatingLeaseExpense_c20230101__20230930_z8MvEnqwoJOh"&gt;$4,048&lt;/span&gt;, respectively.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:CommitmentsAndContingenciesDisclosureTextBlock>
    <us-gaap:LesseeOperatingLeaseTermOfContract contextRef="AsOf2024-09-30" id="Fact001340">P12M</us-gaap:LesseeOperatingLeaseTermOfContract>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001341"
      unitRef="USD">21335</us-gaap:OperatingLeaseExpense>
    <us-gaap:OperatingLeaseExpense
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001342"
      unitRef="USD">4048</us-gaap:OperatingLeaseExpense>
    <us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001344">&lt;p id="xdx_803_eus-gaap--MergersAcquisitionsAndDispositionsDisclosuresTextBlock_z3sEpaHKt1Rk" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 11 &#x2013; ACQUISITION&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On&#160;&lt;span id="xdx_90B_eus-gaap--BusinessAcquisitionDateOfAcquisitionAgreement1_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zhmPe6Jf8tJ9"&gt;January 19, 2024&lt;/span&gt;, we entered into a Share
Purchase Agreement (&#x201c;Purchase Agreement&#x201d;) with Yukon River Holdings, Ltd. (&#x201c;Yukon River&#x201d;), a corporation formed
under the laws of the British Virgin Islands (&#x201c;Seller&#x201d;) concerning the contemplated sale by Seller and the purchase by us
of 51% of the ordinary shares Seller holds in QXTEL LIMITED (&#x201c;QXTEL&#x201d;), a company incorporated in England and Wales.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The purchase price (the &#x201c;Purchase Price&#x201d;)
payable to the Seller for the shares is&#160;&lt;span id="xdx_900_eus-gaap--AssetAcquisitionPriceOfAcquisitionExpected_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zOeVMfh3MYTd"&gt;$5,000,000&lt;/span&gt;. Upon the execution of the Purchase Agreement, we agreed to deposit&#160;&lt;span id="xdx_909_eus-gaap--OtherPaymentsToAcquireBusinesses_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zLRUzTtEFK3g"&gt;$1,500,000&lt;/span&gt;&#160;of
the Purchase Price into the trust account of a law firm acting as escrow agent (the &#x201c;Escrow Agent&#x201d;) as a nonrefundable deposit
to evidence our good faith intention to purchase the shares, which was credited against the Purchase Price.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;At closing, in addition to the&#160;&lt;span id="xdx_909_eus-gaap--OtherPaymentsToAcquireBusinesses_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_z46YLRRJbQil"&gt;$1,500,000&lt;/span&gt;&#160;with
the Escrow Agent that formed part of the Purchase Price, we were required to pay&#160;&lt;span id="xdx_90C_eus-gaap--AcquisitionCosts_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zu3KuWUnDJ1c"&gt;$1,500,000&lt;/span&gt;&#160;in cash and&#160;&lt;span id="xdx_904_eus-gaap--NotesPayable_iI_c20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zOpfO68mnx31"&gt;$2,000,000&lt;/span&gt;&#160;to
the Seller, either (A) in the form of a promissory note (the &#x201c;Promissory Note&#x201d;), or (B) by the delivery of iQSTEL shares to
Seller. Seller could decide the form of payment between the Promissory Note or the shares of iQSTEL, and if a Promissory Note was chosen,
we agreed to allow Seller the option to exchange the Promissory Note for shares of iQSTEL. On June 27, 2024, we entered into a second
amendment to the Purchase Agreement (the &#x201c;Amendment&#x201d;) that required us to issue an amended and restated promissory note to
the Seller. We had paid down&#160;&lt;span id="xdx_904_eus-gaap--RepaymentsOfNotesPayable_c20240119__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zztrn1QClt6i"&gt;$200,000&lt;/span&gt;&#160;of the note, so the amended and restated promissory note was issued in the principal amount
of US&#160;&lt;span id="xdx_901_eus-gaap--NotesPayable_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zGPx3VxlG914"&gt;$1,800,000&lt;/span&gt;.&#160;&lt;span id="xdx_901_eus-gaap--DebtInstrumentPaymentTerms_c20240627__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zYMJVsubRzJf"&gt;The amended and restated promissory note also changed the payment structure, from installment payments of&#160;&lt;span id="xdx_90E_eus-gaap--DebtInstrumentPeriodicPayment_c20240119__20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zmygSX1p2wG4"&gt;$200,000&lt;/span&gt;&#160;for
each of the months of May through November ($1,400,000) with a balloon payment of&#160;&lt;span id="xdx_90F_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240119__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zmcsJdMkSjEi"&gt;$600,000&lt;/span&gt;, to monthly installments of&#160;&lt;span id="xdx_90D_eus-gaap--DebtInstrumentPeriodicPayment_c20240627__20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zIYNYXiULrSk"&gt;$75,000&lt;/span&gt;&#160;plus
interest during 2024, and&#160;&lt;span id="xdx_905_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_zTI4m1A655ha"&gt;$212,500&lt;/span&gt;&#160;plus interest during the first 6 months of 2025.&#160; We also revised the Earnout Payment
due to the Seller. The Earnout Payment was redefined at&#160;&lt;span id="xdx_90F_ecustom--EarnestMoneyRedefinedAsNetIncome_iI_c20240627__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsSecondAmendmentMember_ztHom5wfNky"&gt;$721,035&lt;/span&gt;&#160;net income, to be achieved in Q2, Q3 and Q4 of 2024&lt;/span&gt;. The&#160;&lt;span id="xdx_90B_eus-gaap--DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid_iI_c20240628__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsBalloonAchievementMember_zWNFGiCW5kPf"&gt;$1,000,000&lt;/span&gt;&#160;payment
that IQSTEL has to pay upon achievement of the Earnout Payment will be paid during the first half of 2025, in monthly installments.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;During the nine months ended September 30, 2024,
the Company repaid &lt;span id="xdx_90E_eus-gaap--RepaymentsOfNotesPayable_c20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zzMuO52My1F8"&gt;$500,000&lt;/span&gt; on the Promissory Note.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The acquisition was closed on&#160;&lt;span id="xdx_909_eus-gaap--BusinessAcquisitionEffectiveDateOfAcquisition1_c20240401__20240401__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zFRZzmqy1CL1"&gt;April 1, 2024&lt;/span&gt;.&#160;QXTEL
has been included in our consolidated results of operations since the acquisition date.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The following table summarizes the fair value
of the consideration paid by the Company:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zWbHLrbx3yQb" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;April 1,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Fair Value of Consideration:&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2024&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-left: 5.4pt"&gt;Cash&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zeNLWgqXdnk3"&gt;3,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Promissory note&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--NotesPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zTEeAr7lqpKe"&gt;2,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Contingent liability&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_ziO46wqYVWT1"&gt;1,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total Purchase Price&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zn6isBox0RV3"&gt;6,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The following table summarizes the preliminary
identifiable assets acquired and liabilities assumed upon acquisition of QXTEL and the calculation of goodwill:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_z9RZDqLUBTP5" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zv9OwSagIs36"&gt;6,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Cash&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwWpcYeNMWe5"&gt;769,879&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Accounts receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zqJfUMvTYxH2"&gt;14,946,919&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Due from related party&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zOiqOhsL29N5"&gt;208,550&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Other asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zSzyHroH4ezh"&gt;214,564&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwhRtYSS77p8"&gt;30,963&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total identifiable assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zO8JzTcNfyae"&gt;16,170,875&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Accounts payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zRlSLmQ42iM7"&gt;14,796,505&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z5WgWoHRqFBg"&gt;403,584&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zb6BMbguM5Fk"&gt;15,200,089&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Net assets&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z6x1jSdqagad"&gt;970,786&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Non-controlling interest - 49%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zbGEqhMK5yje"&gt;475,685&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total net assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMUoZTrH0dNc"&gt;495,101&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Goodwill&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMJLSHQTfEad"&gt;5,504,899&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;Unaudited combined proforma results of
operations for the nine months ended September 30, 2024 and 2023 as though the Company acquired QXTEL on January 1, 2023, are set forth
below:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9LurwMtXoQ" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zOslSLlPcLzl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20230101__20230930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zQYjma5cUwKf"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Nine Months Ended&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Revenues_zuPXog7Edk72" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;212,029,873&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;156,944,034&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--CostOfRevenue_z1RD3unxwnAl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;205,899,685&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;150,745,335&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--GrossProfit_z6MuRYQSdju3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,130,188&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,198,699&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingExpenses_zAUFWRICbdvc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,773,339&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;5,747,451&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zCSIK2wvIMy1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(643,151&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;451,248&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zKFWcL7qblZ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,646,275&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;224,938&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--IncomeTaxesPaid_zksDwh1J1O8k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Income tax&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(134,880&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(203,975&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLoss_zIq1RHWZDtfe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,424,306&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;472,211&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

</us-gaap:MergersAcquisitionsAndDispositionsDisclosuresTextBlock>
    <us-gaap:BusinessAcquisitionDateOfAcquisitionAgreement1
      contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember"
      id="Fact001345">2024-01-19</us-gaap:BusinessAcquisitionDateOfAcquisitionAgreement1>
    <us-gaap:AssetAcquisitionPriceOfAcquisitionExpected
      contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001346"
      unitRef="USD">5000000</us-gaap:AssetAcquisitionPriceOfAcquisitionExpected>
    <us-gaap:OtherPaymentsToAcquireBusinesses
      contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001347"
      unitRef="USD">1500000</us-gaap:OtherPaymentsToAcquireBusinesses>
    <us-gaap:OtherPaymentsToAcquireBusinesses
      contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001348"
      unitRef="USD">1500000</us-gaap:OtherPaymentsToAcquireBusinesses>
    <us-gaap:AcquisitionCosts
      contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001349"
      unitRef="USD">1500000</us-gaap:AcquisitionCosts>
    <us-gaap:NotesPayable
      contextRef="AsOf2024-01-19_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001350"
      unitRef="USD">2000000</us-gaap:NotesPayable>
    <us-gaap:RepaymentsOfNotesPayable
      contextRef="From2024-01-192024-06-27_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001351"
      unitRef="USD">200000</us-gaap:RepaymentsOfNotesPayable>
    <us-gaap:NotesPayable
      contextRef="AsOf2024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember"
      decimals="0"
      id="Fact001352"
      unitRef="USD">1800000</us-gaap:NotesPayable>
    <us-gaap:DebtInstrumentPaymentTerms
      contextRef="From2024-06-272024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember"
      id="Fact001353">The amended and restated promissory note also changed the payment structure, from installment payments of&#160;$200,000&#160;for
each of the months of May through November ($1,400,000) with a balloon payment of&#160;$600,000, to monthly installments of&#160;$75,000&#160;plus
interest during 2024, and&#160;$212,500&#160;plus interest during the first 6 months of 2025.&#160; We also revised the Earnout Payment
due to the Seller. The Earnout Payment was redefined at&#160;$721,035&#160;net income, to be achieved in Q2, Q3 and Q4 of 2024</us-gaap:DebtInstrumentPaymentTerms>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-01-192024-01-19_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001354"
      unitRef="USD">200000</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid
      contextRef="AsOf2024-01-19_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001355"
      unitRef="USD">600000</us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid>
    <us-gaap:DebtInstrumentPeriodicPayment
      contextRef="From2024-06-272024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember"
      decimals="0"
      id="Fact001356"
      unitRef="USD">75000</us-gaap:DebtInstrumentPeriodicPayment>
    <us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid
      contextRef="AsOf2024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember"
      decimals="0"
      id="Fact001357"
      unitRef="USD">212500</us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid>
    <IQST:EarnestMoneyRedefinedAsNetIncome
      contextRef="AsOf2024-06-27_custom_YukonRiverHoldingsSecondAmendmentMember"
      decimals="0"
      id="Fact001358"
      unitRef="USD">721035</IQST:EarnestMoneyRedefinedAsNetIncome>
    <us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid
      contextRef="AsOf2024-06-28_custom_YukonRiverHoldingsBalloonAchievementMember"
      decimals="0"
      id="Fact001359"
      unitRef="USD">1000000</us-gaap:DebtInstrumentPeriodicPaymentTermsBalloonPaymentToBePaid>
    <us-gaap:RepaymentsOfNotesPayable
      contextRef="From2024-01-012024-09-30_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001360"
      unitRef="USD">500000</us-gaap:RepaymentsOfNotesPayable>
    <us-gaap:BusinessAcquisitionEffectiveDateOfAcquisition1
      contextRef="From2024-04-012024-04-01_custom_YukonRiverHoldingsMember"
      id="Fact001361">2024-04-01</us-gaap:BusinessAcquisitionEffectiveDateOfAcquisition1>
    <us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001363">&lt;table cellpadding="0" cellspacing="0" id="xdx_882_eus-gaap--AssetAcquisitionContingentConsiderationTableTextBlock_zWbHLrbx3yQb" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Consideration (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;April 1,&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: justify"&gt;Fair Value of Consideration:&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;2024&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-left: 5.4pt"&gt;Cash&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--BusinessAcquisitionCostOfAcquiredEntityTransactionCosts_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zeNLWgqXdnk3"&gt;3,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Promissory note&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--NotesPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--YukonRiverHoldingsMember_zTEeAr7lqpKe"&gt;2,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Contingent liability&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AssetAcquisitionContingentConsiderationLiability_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_ziO46wqYVWT1"&gt;1,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Total Purchase Price&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_902_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zn6isBox0RV3"&gt;6,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:AssetAcquisitionContingentConsiderationTableTextBlock>
    <us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001364"
      unitRef="USD">3000000</us-gaap:BusinessAcquisitionCostOfAcquiredEntityTransactionCosts>
    <us-gaap:NotesPayable
      contextRef="AsOf2024-04-01_custom_YukonRiverHoldingsMember"
      decimals="0"
      id="Fact001365"
      unitRef="USD">2000000</us-gaap:NotesPayable>
    <us-gaap:AssetAcquisitionContingentConsiderationLiability
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001366"
      unitRef="USD">1000000</us-gaap:AssetAcquisitionContingentConsiderationLiability>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001367"
      unitRef="USD">6000000</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001369">&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock_z9RZDqLUBTP5" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 - ACQUISITIONS - QXTEL Assets and Liabilities Acquired (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 70%; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total purchase price&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 10%; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; width: 18%; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--AcquisitionCostsCumulative_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zv9OwSagIs36"&gt;6,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; width: 1%; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Cash&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwWpcYeNMWe5"&gt;769,879&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Accounts receivable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--BusinessCombinationAcquiredReceivablesFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zqJfUMvTYxH2"&gt;14,946,919&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Due from related party&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90C_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zOiqOhsL29N5"&gt;208,550&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Other asset&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zSzyHroH4ezh"&gt;214,564&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Equipment&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zwhRtYSS77p8"&gt;30,963&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total identifiable assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zO8JzTcNfyae"&gt;16,170,875&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Accounts payable&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_907_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zRlSLmQ42iM7"&gt;14,796,505&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Other current liabilities&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90F_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z5WgWoHRqFBg"&gt;403,584&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total liabilities assumed&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zb6BMbguM5Fk"&gt;15,200,089&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Net assets&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_z6x1jSdqagad"&gt;970,786&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Non-controlling interest - 49%&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_eus-gaap--BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zbGEqhMK5yje"&gt;475,685&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Total net assets&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_907_eus-gaap--BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMUoZTrH0dNc"&gt;495,101&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Goodwill&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: bold 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest_iI_c20240401__us-gaap--BusinessAcquisitionAxis__custom--QXTELMember_zMJLSHQTfEad"&gt;5,504,899&lt;/span&gt;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfFiniteLivedIntangibleAssetsAcquiredAsPartOfBusinessCombinationTextBlock>
    <us-gaap:AcquisitionCostsCumulative
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001370"
      unitRef="USD">6000000</us-gaap:AcquisitionCostsCumulative>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001371"
      unitRef="USD">769879</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCashAndEquivalents>
    <us-gaap:BusinessCombinationAcquiredReceivablesFairValue
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001372"
      unitRef="USD">14946919</us-gaap:BusinessCombinationAcquiredReceivablesFairValue>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001373"
      unitRef="USD">208550</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsReceivables>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001374"
      unitRef="USD">214564</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentAssetsOther>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001375"
      unitRef="USD">30963</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedInventory>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001376"
      unitRef="USD">16170875</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedOtherNoncurrentAssets>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001377"
      unitRef="USD">14796505</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilitiesAccountsPayable>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001378"
      unitRef="USD">403584</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedCurrentLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001379"
      unitRef="USD">15200089</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedLiabilities>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001380"
      unitRef="USD">970786</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredAndLiabilitiesAssumedNet>
    <us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001381"
      unitRef="USD">475685</us-gaap:BusinessCombinationAcquisitionOfLessThan100PercentNoncontrollingInterestFairValue>
    <us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001382"
      unitRef="USD">495101</us-gaap:BusinessCombinationAssetsAndLiabilitiesArisingFromContingenciesAmountRecognized>
    <us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest
      contextRef="AsOf2024-04-01_custom_QXTELMember"
      decimals="0"
      id="Fact001383"
      unitRef="USD">5504899</us-gaap:BusinessCombinationRecognizedIdentifiableAssetsAcquiredGoodwillAndLiabilitiesAssumedLessNoncontrollingInterest>
    <us-gaap:BusinessAcquisitionProFormaInformationTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001385">&lt;table cellpadding="0" cellspacing="0" id="xdx_88D_eus-gaap--BusinessAcquisitionProFormaInformationTextBlock_z9LurwMtXoQ" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 50%; margin-right: auto" summary="xdx: Disclosure - NOTE 11 -  ACQUISITIONS - Unaudited Pro Forma Results of Operations QXTEL (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20240101__20240930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zOslSLlPcLzl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20230101__20230930__us-gaap--BusinessAcquisitionAxis__custom--ProFormaAcquisitionsMember_zQYjma5cUwKf"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Nine Months Ended&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;September 30,&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2024&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;2023&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40A_eus-gaap--Revenues_zuPXog7Edk72" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 68%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;212,029,873&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 12%; text-align: right"&gt;156,944,034&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--CostOfRevenue_z1RD3unxwnAl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;205,899,685&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;150,745,335&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40D_eus-gaap--GrossProfit_z6MuRYQSdju3" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,130,188&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,198,699&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--OperatingExpenses_zAUFWRICbdvc" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,773,339&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;5,747,451&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--OperatingIncomeLoss_zCSIK2wvIMy1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating loss&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(643,151&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;451,248&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zKFWcL7qblZ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,646,275&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;224,938&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_400_eus-gaap--IncomeTaxesPaid_zksDwh1J1O8k" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Income tax&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(134,880&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(203,975&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NetIncomeLoss_zIq1RHWZDtfe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,424,306&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;472,211&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:BusinessAcquisitionProFormaInformationTextBlock>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001387"
      unitRef="USD">212029873</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001388"
      unitRef="USD">156944034</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001390"
      unitRef="USD">205899685</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001391"
      unitRef="USD">150745335</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001393"
      unitRef="USD">6130188</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001394"
      unitRef="USD">6198699</us-gaap:GrossProfit>
    <us-gaap:OperatingExpenses
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001396"
      unitRef="USD">6773339</us-gaap:OperatingExpenses>
    <us-gaap:OperatingExpenses
      contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001397"
      unitRef="USD">5747451</us-gaap:OperatingExpenses>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001399"
      unitRef="USD">-643151</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001400"
      unitRef="USD">451248</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001402"
      unitRef="USD">-2646275</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001403"
      unitRef="USD">224938</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxesPaid
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001405"
      unitRef="USD">-134880</us-gaap:IncomeTaxesPaid>
    <us-gaap:IncomeTaxesPaid
      contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001406"
      unitRef="USD">-203975</us-gaap:IncomeTaxesPaid>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001408"
      unitRef="USD">-3424306</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-09-30_custom_ProFormaAcquisitionsMember"
      decimals="0"
      id="Fact001409"
      unitRef="USD">472211</us-gaap:NetIncomeLoss>
    <us-gaap:SegmentReportingDisclosureTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001411">&lt;p id="xdx_807_eus-gaap--SegmentReportingDisclosureTextBlock_zPK6Nuuf2v18" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 12 - SEGMENT&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;At September 30, 2024 and December 31, 2023,
the Company operates in one industry segment, telecommunication services, and three geographic segments, USA, UK and Switzerland, where
current assets and equipment are located&lt;b&gt;.&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Operating Activities&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The following table shows operating activities
information by geographic segment for the three and nine months ended September 30, 2024 and 2023:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Three months ended September 30, 2024&lt;/i&gt;&lt;/p&gt;

&lt;p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zZaTs23G8291" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_8BE_zKblGhq3iAk5" style="display: none"&gt;NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_493_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zJ3LRtV99gac"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zVkowmCvD3v9"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z3dNI3t1ZsT1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zj72v6UmtNF1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20240701__20240930_zRawIZwiuojj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;UK&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_zOL5vw0wm23" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;36,604,753&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;1,048,201&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;17,202,173&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(605,513&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;54,249,614&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zXTfyBzIfS0f" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;35,614,356&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;822,312&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;16,165,751&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(372,724&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;52,229,695&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_z5vmHhz279O4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;990,397&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;225,889&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,036,422&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(232,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,019,919&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zF19Mi7Ymvlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zqVtrc9geDyk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,303,275&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;257,881&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;748,105&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(232,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,076,472&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zKr41jgZioK" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(312,878&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(31,992&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;288,317&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1448"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(56,553&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zJgCO8hkSD73" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(633,774&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,544&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,528&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1454"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(646,846&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zYFlzX0CghT1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1457"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(162&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(69,443&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1460"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(69,605&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_zll0eeTxdiZ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(946,652&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(38,698&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;212,346&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1466"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(773,004&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Three months ended September 30, 2023&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z4ZvkkUH88N9"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zCrswrLyG3A5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zw9uxCFo5d4j"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49A_20230701__20230930_zQO1ZpzIBKQf"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_zmtOmtTN34a7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;39,390,527&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;1,498,054&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(1,131,378&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;39,757,203&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zb2Y2IelPjH9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;38,593,585&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,266,475&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,131,378&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;38,728,682&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_zTLaLN39deb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;796,942&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;231,579&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1481"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,028,521&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zidZNpLkiGm" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zlpOX0bzXIy4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;770,467&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;187,301&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1491"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;957,768&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zChLvVuammKj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Operating income&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;26,475&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;44,278&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1496"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;70,753&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zzEEFkO2SWqk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(23,893&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(951&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1501"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(24,844&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_zjsqxOo7h98j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,582&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;43,327&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1506"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;45,909&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Nine months ended September 30, 2024&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zH1CWrykJGl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zMxnjNn5feFc"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zfUjMGMG5zzi"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z4hQ2o0ydmCh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20240101__20240930_zZ8LE1tHSJP1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;UK&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_zlZffZlIh0Hk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;135,649,542&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;3,157,073&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;48,676,228&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(3,136,431&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;184,346,412&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zAaepeaF5k17" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;132,502,666&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,542,555&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;46,596,108&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,903,642&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;178,737,687&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_zIGZKABcrqab" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,146,876&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;614,518&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,080,120&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(232,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;5,608,725&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z9nxlgrATv7g" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_z8TjzjOBWuGj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,262,032&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;701,426&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,414,008&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(232,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,144,677&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zpjD1HSw72kc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,115,156&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(86,908&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;666,112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1542"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(535,952&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zYGWhPcihat8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,666,763&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;33,544&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(13,056&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1548"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,646,275&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zAKd6keYA5ei" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1551"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(162&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(134,718&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1554"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(134,880&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_zDUqFjIDXcG1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,781,919&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(53,526&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;518,338&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1560"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,317,107&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Nine months ended September 30, 2023&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrtiiK6yiafd"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z12uhoD8eQp5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zjdUC5FuWAR2"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20230101__20230930_zgCNZiWWVlF7"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_z4pHqnF5k0F2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;97,198,336&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;4,179,569&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(4,129,344&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;97,248,561&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_z4YbK5eRg53b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;94,779,408&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,568,774&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(4,129,344&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;94,218,838&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_z1NzFy2ZR4xk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,418,928&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;610,795&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1575"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,029,723&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z8zroiRfIeRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zFjLrWYVkqN" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,966,908&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;562,310&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1585"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,529,218&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zyESDCiREPVj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Operating income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(547,980&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;48,485&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1590"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(499,495&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zGFFe1fqaIHa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;249,286&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(24,348&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1595"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;224,938&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_zDyiqetnPgMb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(298,694&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;24,137&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1600"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(274,557&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p id="xdx_8A2_zHo7WHbd5QEd" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;&lt;i&gt;Asset Information&lt;/i&gt;&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The following table shows asset information
by geographic segment as of September 30, 2024 and December 31, 2023:&lt;/p&gt;

&lt;p id="xdx_895_ecustom--AssetInformationByGeographicSegment_zZk9gW2oajil" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;span id="xdx_8B3_zuKphjiWSVs" style="display: none"&gt;NOTE
12 - SEGMENT - Schedule of Asset Information by Geographic Segment&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zTHpyFvbQWo6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zLoqYiulecG2"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zccPiCqXDuIg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyCtg0qkxb79"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_491_20240930_zSsWGG4lM9Gk"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;September 30, 2024&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;UK&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zAGc4gPKOYji" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Assets&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zruHW4ap5NDa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current assets&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,735,079&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;850,772&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,792,038&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(712,903&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,664,986&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zt5vS5aMZw6c" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;23,373,710&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;830,653&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;754,331&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(12,184,562&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;12,774,132&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zr8S21iw7X68" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Liabilities&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zRHNI0w35kn7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;13,130,629&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,705,110&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,943,398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(712,903&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;24,066,234&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zEXm1ngZJNMj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;139&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;169,599&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;113,848&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1638"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;283,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z5s4qC2zHNf5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z6ep7fcCrZaj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49A_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZdzsxWJiFFa"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20231231_zWOpxORlarm"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify"&gt;December 31, 2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zl4mkYGp12x5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zyLYlPHprnhl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt; width: 40%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;14,537,969&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,874,627&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(693,424&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;15,719,172&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zgBQMdh5zQ0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-current
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;11,810,606&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;810,437&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6,184,562&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;6,436,481&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zzPHimDZVUQd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zxvsR9qz4eGg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;11,978,244&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,556,124&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(693,424&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;13,840,944&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zUyZGD2pldDe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-current
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;139&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;268,698&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1668"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;268,837&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


&lt;p id="xdx_8A5_zadMu3sNH3m" style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

</us-gaap:SegmentReportingDisclosureTextBlock>
    <us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001413">&lt;p id="xdx_89C_eus-gaap--ScheduleOfSegmentReportingInformationBySegmentTextBlock_zZaTs23G8291" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&lt;/i&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;span id="xdx_8BE_zKblGhq3iAk5" style="display: none"&gt;NOTE 12 - SEGMENT - Schedule of Operating Activities Information by Geographic Segment&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_493_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zJ3LRtV99gac"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zVkowmCvD3v9"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_z3dNI3t1ZsT1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20240701__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zj72v6UmtNF1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20240701__20240930_zRawIZwiuojj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;UK&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_zOL5vw0wm23" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;36,604,753&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;1,048,201&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;17,202,173&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(605,513&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;54,249,614&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zXTfyBzIfS0f" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;35,614,356&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;822,312&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;16,165,751&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(372,724&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;52,229,695&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_z5vmHhz279O4" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;990,397&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;225,889&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,036,422&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(232,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,019,919&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zF19Mi7Ymvlh" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zqVtrc9geDyk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,303,275&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;257,881&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;748,105&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(232,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,076,472&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zKr41jgZioK" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(312,878&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(31,992&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;288,317&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1448"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(56,553&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zJgCO8hkSD73" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(633,774&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,544&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(6,528&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1454"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(646,846&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zYFlzX0CghT1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1457"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(162&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(69,443&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1460"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(69,605&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_zll0eeTxdiZ1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(946,652&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(38,698&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;212,346&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1466"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(773,004&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&lt;i&gt;&#160;&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Three months ended September 30, 2023&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49C_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z4ZvkkUH88N9"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zCrswrLyG3A5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_498_20230701__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zw9uxCFo5d4j"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49A_20230701__20230930_zQO1ZpzIBKQf"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_zmtOmtTN34a7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;39,390,527&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;1,498,054&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(1,131,378&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;39,757,203&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zb2Y2IelPjH9" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;38,593,585&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,266,475&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,131,378&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;38,728,682&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_zTLaLN39deb7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;796,942&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;231,579&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1481"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,028,521&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_zidZNpLkiGm" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zlpOX0bzXIy4" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;770,467&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;187,301&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1491"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;957,768&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zChLvVuammKj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Operating income&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;26,475&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;44,278&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1496"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;70,753&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zzEEFkO2SWqk" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Other expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(23,893&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(951&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1501"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(24,844&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_zjsqxOo7h98j" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,582&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;43,327&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1506"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;45,909&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Nine months ended September 30, 2024&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49D_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zH1CWrykJGl"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zMxnjNn5feFc"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zfUjMGMG5zzi"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20240101__20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_z4hQ2o0ydmCh"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_496_20240101__20240930_zZ8LE1tHSJP1"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;UK&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_zlZffZlIh0Hk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 35%; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;135,649,542&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;3,157,073&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;48,676,228&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;(3,136,431&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 9%; text-align: right"&gt;184,346,412&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_zAaepeaF5k17" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;132,502,666&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,542,555&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;46,596,108&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,903,642&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;178,737,687&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_zIGZKABcrqab" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,146,876&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;614,518&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,080,120&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(232,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;5,608,725&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z9nxlgrATv7g" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_z8TjzjOBWuGj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;4,262,032&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;701,426&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;1,414,008&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(232,789&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;6,144,677&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zpjD1HSw72kc" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Operating income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(1,115,156&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(86,908&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;666,112&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1542"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(535,952&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zYGWhPcihat8" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,666,763&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;33,544&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(13,056&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1548"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(2,646,275&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--IncomeTaxExpenseBenefit_iN_di_zAKd6keYA5ei" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left; padding-left: 5.4pt"&gt;Income tax expense&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1551"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(162&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(134,718&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1554"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(134,880&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_zDUqFjIDXcG1" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: left; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,781,919&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(53,526&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;518,338&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1560"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(3,317,107&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Nine months ended September 30, 2023&lt;/i&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_490_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zrtiiK6yiafd"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z12uhoD8eQp5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_492_20230101__20230930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zjdUC5FuWAR2"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_499_20230101__20230930_zgCNZiWWVlF7"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="text-align: justify"&gt;&#160;&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--Revenues_z4pHqnF5k0F2" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 40%; text-align: justify; padding-left: 5.4pt"&gt;Revenues&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;97,198,336&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;4,179,569&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;(4,129,344&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;97,248,561&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_409_eus-gaap--CostOfRevenue_z4YbK5eRg53b" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Cost of revenue&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;94,779,408&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,568,774&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(4,129,344&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;94,218,838&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_408_eus-gaap--GrossProfit_z1NzFy2ZR4xk" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Gross profit&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,418,928&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;610,795&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1575"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,029,723&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_405_eus-gaap--OperatingExpensesAbstract_iB_z8zroiRfIeRj" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Operating expenses&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--GeneralAndAdministrativeExpense_zFjLrWYVkqN" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;General and administration&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;2,966,908&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;562,310&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1585"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;3,529,218&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_407_eus-gaap--OperatingIncomeLoss_pp0p0_zyESDCiREPVj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Operating income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(547,980&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;48,485&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1590"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(499,495&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--NonoperatingIncomeExpense_pp0p0_zGFFe1fqaIHa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Other income (expense)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;249,286&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(24,348&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1595"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;224,938&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: justify; padding-bottom: 1pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_403_eus-gaap--NetIncomeLoss_zDyiqetnPgMb" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: bold 10pt Times New Roman, Times, Serif; text-align: justify; padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Net income (loss)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(298,694&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;24,137&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1600"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(274,557&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

</us-gaap:ScheduleOfSegmentReportingInformationBySegmentTextBlock>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001415"
      unitRef="USD">36604753</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001416"
      unitRef="USD">1048201</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001417"
      unitRef="USD">17202173</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001418"
      unitRef="USD">-605513</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001419"
      unitRef="USD">54249614</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001421"
      unitRef="USD">35614356</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001422"
      unitRef="USD">822312</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001423"
      unitRef="USD">16165751</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001424"
      unitRef="USD">-372724</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001425"
      unitRef="USD">52229695</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001427"
      unitRef="USD">990397</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001428"
      unitRef="USD">225889</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001429"
      unitRef="USD">1036422</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001430"
      unitRef="USD">-232789</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001431"
      unitRef="USD">2019919</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001439"
      unitRef="USD">1303275</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001440"
      unitRef="USD">257881</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001441"
      unitRef="USD">748105</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-07-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001442"
      unitRef="USD">-232789</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001443"
      unitRef="USD">2076472</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001445"
      unitRef="USD">-312878</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001446"
      unitRef="USD">-31992</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001447"
      unitRef="USD">288317</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001449"
      unitRef="USD">-56553</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001451"
      unitRef="USD">-633774</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001452"
      unitRef="USD">-6544</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001453"
      unitRef="USD">-6528</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001455"
      unitRef="USD">-646846</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001458"
      unitRef="USD">162</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001459"
      unitRef="USD">69443</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001461"
      unitRef="USD">69605</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001463"
      unitRef="USD">-946652</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001464"
      unitRef="USD">-38698</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001465"
      unitRef="USD">212346</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-07-012024-09-30"
      decimals="0"
      id="Fact001467"
      unitRef="USD">-773004</us-gaap:NetIncomeLoss>
    <us-gaap:Revenues
      contextRef="From2023-07-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001469"
      unitRef="USD">39390527</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001470"
      unitRef="USD">1498054</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-07-012023-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001471"
      unitRef="USD">-1131378</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact001472"
      unitRef="USD">39757203</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2023-07-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001474"
      unitRef="USD">38593585</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001475"
      unitRef="USD">1266475</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-07-012023-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001476"
      unitRef="USD">-1131378</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact001477"
      unitRef="USD">38728682</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2023-07-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001479"
      unitRef="USD">796942</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001480"
      unitRef="USD">231579</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact001482"
      unitRef="USD">1028521</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-07-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001489"
      unitRef="USD">770467</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001490"
      unitRef="USD">187301</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact001492"
      unitRef="USD">957768</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-07-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001494"
      unitRef="USD">26475</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001495"
      unitRef="USD">44278</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact001497"
      unitRef="USD">70753</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-07-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001499"
      unitRef="USD">-23893</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001500"
      unitRef="USD">-951</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact001502"
      unitRef="USD">-24844</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001504"
      unitRef="USD">2582</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001505"
      unitRef="USD">43327</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-07-012023-09-30"
      decimals="0"
      id="Fact001507"
      unitRef="USD">45909</us-gaap:NetIncomeLoss>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001509"
      unitRef="USD">135649542</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001510"
      unitRef="USD">3157073</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001511"
      unitRef="USD">48676228</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001512"
      unitRef="USD">-3136431</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001513"
      unitRef="USD">184346412</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001515"
      unitRef="USD">132502666</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001516"
      unitRef="USD">2542555</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001517"
      unitRef="USD">46596108</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001518"
      unitRef="USD">-2903642</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001519"
      unitRef="USD">178737687</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001521"
      unitRef="USD">3146876</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001522"
      unitRef="USD">614518</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001523"
      unitRef="USD">2080120</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001524"
      unitRef="USD">-232789</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001525"
      unitRef="USD">5608725</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001533"
      unitRef="USD">4262032</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001534"
      unitRef="USD">701426</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001535"
      unitRef="USD">1414008</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-01-012024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001536"
      unitRef="USD">-232789</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001537"
      unitRef="USD">6144677</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001539"
      unitRef="USD">-1115156</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001540"
      unitRef="USD">-86908</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001541"
      unitRef="USD">666112</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001543"
      unitRef="USD">-535952</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001545"
      unitRef="USD">-2666763</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001546"
      unitRef="USD">33544</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001547"
      unitRef="USD">-13056</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001549"
      unitRef="USD">-2646275</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001552"
      unitRef="USD">162</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001553"
      unitRef="USD">134718</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:IncomeTaxExpenseBenefit
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001555"
      unitRef="USD">134880</us-gaap:IncomeTaxExpenseBenefit>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001557"
      unitRef="USD">-3781919</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001558"
      unitRef="USD">-53526</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-012024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001559"
      unitRef="USD">518338</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001561"
      unitRef="USD">-3317107</us-gaap:NetIncomeLoss>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001563"
      unitRef="USD">97198336</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001564"
      unitRef="USD">4179569</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001565"
      unitRef="USD">-4129344</us-gaap:Revenues>
    <us-gaap:Revenues
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001566"
      unitRef="USD">97248561</us-gaap:Revenues>
    <us-gaap:CostOfRevenue
      contextRef="From2023-01-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001568"
      unitRef="USD">94779408</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001569"
      unitRef="USD">3568774</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-01-012023-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001570"
      unitRef="USD">-4129344</us-gaap:CostOfRevenue>
    <us-gaap:CostOfRevenue
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001571"
      unitRef="USD">94218838</us-gaap:CostOfRevenue>
    <us-gaap:GrossProfit
      contextRef="From2023-01-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001573"
      unitRef="USD">2418928</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001574"
      unitRef="USD">610795</us-gaap:GrossProfit>
    <us-gaap:GrossProfit
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001576"
      unitRef="USD">3029723</us-gaap:GrossProfit>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-01-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001583"
      unitRef="USD">2966908</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001584"
      unitRef="USD">562310</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:GeneralAndAdministrativeExpense
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001586"
      unitRef="USD">3529218</us-gaap:GeneralAndAdministrativeExpense>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-01-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001588"
      unitRef="USD">-547980</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001589"
      unitRef="USD">48485</us-gaap:OperatingIncomeLoss>
    <us-gaap:OperatingIncomeLoss
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001591"
      unitRef="USD">-499495</us-gaap:OperatingIncomeLoss>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-01-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001593"
      unitRef="USD">249286</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001594"
      unitRef="USD">-24348</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NonoperatingIncomeExpense
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001596"
      unitRef="USD">224938</us-gaap:NonoperatingIncomeExpense>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-09-30_custom_USAMember"
      decimals="0"
      id="Fact001598"
      unitRef="USD">-298694</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001599"
      unitRef="USD">24137</us-gaap:NetIncomeLoss>
    <us-gaap:NetIncomeLoss
      contextRef="From2023-01-012023-09-30"
      decimals="0"
      id="Fact001601"
      unitRef="USD">-274557</us-gaap:NetIncomeLoss>
    <IQST:AssetInformationByGeographicSegment contextRef="From2024-01-01to2024-09-30" id="Fact001603">&lt;p id="xdx_895_ecustom--AssetInformationByGeographicSegment_zZk9gW2oajil" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;span id="xdx_8B3_zuKphjiWSVs" style="display: none"&gt;NOTE
12 - SEGMENT - Schedule of Asset Information by Geographic Segment&lt;/span&gt;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 90%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_497_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_zTHpyFvbQWo6"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_494_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_zLoqYiulecG2"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--UnitedKingdomMember_zccPiCqXDuIg"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20240930__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zyCtg0qkxb79"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_491_20240930_zSsWGG4lM9Gk"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font-weight: bold"&gt;September 30, 2024&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;UK&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font-weight: bold; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font-weight: bold; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zAGc4gPKOYji" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Assets&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zruHW4ap5NDa" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="width: 35%; text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current assets&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;8,735,079&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;850,772&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;10,792,038&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;(712,903&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;)&lt;/td&gt;&lt;td style="width: 2%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;$&lt;/td&gt;&lt;td style="width: 9%; text-align: right"&gt;19,664,986&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zt5vS5aMZw6c" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;23,373,710&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;830,653&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;754,331&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(12,184,562&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;12,774,132&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zr8S21iw7X68" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Liabilities&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zRHNI0w35kn7" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;13,130,629&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;1,705,110&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;9,943,398&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;(712,903&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;24,066,234&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zEXm1ngZJNMj" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;Non-current liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;139&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;169,599&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;113,848&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1638"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;$&lt;/td&gt;&lt;td style="text-align: right"&gt;283,586&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 80%; margin-right: auto"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49B_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--USAMember_z5s4qC2zHNf5"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49F_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--SwitzerlandMember_z6ep7fcCrZaj"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_49A_20231231__us-gaap--StatementBusinessSegmentsAxis__custom--EliminationMember_zZdzsxWJiFFa"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td id="xdx_495_20231231_zWOpxORlarm"&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: justify"&gt;December 31, 2023&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;USA&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Switzerland&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Elimination&lt;/td&gt;&lt;td style="font: bold 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: bold 10pt Times New Roman, Times, Serif; text-align: center"&gt;Total&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_401_eus-gaap--AssetsAbstract_iB_zl4mkYGp12x5" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Assets&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--AssetsCurrent_i01I_zyLYlPHprnhl" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt; width: 40%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;14,537,969&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;1,874,627&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(693,424&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 3%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 10%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;15,719,172&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_406_eus-gaap--AssetsNoncurrent_i01I_zgBQMdh5zQ0e" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-current
    assets&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;11,810,606&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;810,437&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(6,184,562&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;6,436,481&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40C_eus-gaap--LiabilitiesAbstract_iB_zzPHimDZVUQd" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: justify; padding-left: 5.4pt"&gt;Liabilities&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40E_eus-gaap--LiabilitiesCurrent_i01I_zxvsR9qz4eGg" style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Current
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;11,978,244&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;2,556,124&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;(693,424&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;)&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;13,840,944&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr id="xdx_40F_eus-gaap--LiabilitiesNoncurrent_i01I_zUyZGD2pldDe" style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; text-indent: 10pt; padding-left: 5.4pt"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Non-current
    liabilities&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;139&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;268,698&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1668"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;$&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;268,837&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;


</IQST:AssetInformationByGeographicSegment>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001611"
      unitRef="USD">8735079</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001612"
      unitRef="USD">850772</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001613"
      unitRef="USD">10792038</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001614"
      unitRef="USD">-712903</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001615"
      unitRef="USD">19664986</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001617"
      unitRef="USD">23373710</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001618"
      unitRef="USD">830653</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001619"
      unitRef="USD">754331</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001620"
      unitRef="USD">-12184562</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001621"
      unitRef="USD">12774132</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001629"
      unitRef="USD">13130629</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001630"
      unitRef="USD">1705110</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001631"
      unitRef="USD">9943398</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-09-30_custom_EliminationMember"
      decimals="0"
      id="Fact001632"
      unitRef="USD">-712903</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001633"
      unitRef="USD">24066234</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-09-30_custom_USAMember"
      decimals="0"
      id="Fact001635"
      unitRef="USD">139</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-09-30_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001636"
      unitRef="USD">169599</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-09-30_custom_UnitedKingdomMember"
      decimals="0"
      id="Fact001637"
      unitRef="USD">113848</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001639"
      unitRef="USD">283586</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2023-12-31_custom_USAMember"
      decimals="0"
      id="Fact001646"
      unitRef="USD">14537969</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2023-12-31_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001647"
      unitRef="USD">1874627</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2023-12-31_custom_EliminationMember"
      decimals="0"
      id="Fact001648"
      unitRef="USD">-693424</us-gaap:AssetsCurrent>
    <us-gaap:AssetsCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001649"
      unitRef="USD">15719172</us-gaap:AssetsCurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2023-12-31_custom_USAMember"
      decimals="0"
      id="Fact001651"
      unitRef="USD">11810606</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2023-12-31_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001652"
      unitRef="USD">810437</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2023-12-31_custom_EliminationMember"
      decimals="0"
      id="Fact001653"
      unitRef="USD">-6184562</us-gaap:AssetsNoncurrent>
    <us-gaap:AssetsNoncurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001654"
      unitRef="USD">6436481</us-gaap:AssetsNoncurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2023-12-31_custom_USAMember"
      decimals="0"
      id="Fact001661"
      unitRef="USD">11978244</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2023-12-31_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001662"
      unitRef="USD">2556124</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2023-12-31_custom_EliminationMember"
      decimals="0"
      id="Fact001663"
      unitRef="USD">-693424</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesCurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001664"
      unitRef="USD">13840944</us-gaap:LiabilitiesCurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2023-12-31_custom_USAMember"
      decimals="0"
      id="Fact001666"
      unitRef="USD">139</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2023-12-31_custom_SwitzerlandMember"
      decimals="0"
      id="Fact001667"
      unitRef="USD">268698</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:LiabilitiesNoncurrent
      contextRef="AsOf2023-12-31"
      decimals="0"
      id="Fact001669"
      unitRef="USD">268837</us-gaap:LiabilitiesNoncurrent>
    <us-gaap:DerivativesReportingOfDerivativeActivity contextRef="From2024-01-01to2024-09-30" id="Fact001671">&lt;p id="xdx_80B_eus-gaap--DerivativesReportingOfDerivativeActivity_zlhCvEFriJcb" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 13 &#x2013;&#160;WARRANTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On February 12, 2024, we issued a Common Stock
Purchase Option (the &#x201c;Option&#x201d;) to&#160;ADI Funding LLC (&#x201c;ADI Funding&#x201d;) for&#160;&lt;span id="xdx_90F_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue_iI_c20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zZBocyMQ772"&gt;$100,000&lt;/span&gt;&#160;that expires on
December 31, 2024, for the right to acquire up to&#160;&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zvAvXXKGMo3c"&gt;10,000,000&lt;/span&gt;&#160;shares of common stock.&#160;&lt;span id="xdx_905_eus-gaap--DebtInstrumentCallFeature_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zQrDKx1jiZRf"&gt;The exercise price per share of the
common stock under the Option shall be (i) 70% of the VWAP of the common stock during the then 10 Trading Days immediately preceding,
but not including the date of exercise if the VWAP is below $2.00 or (ii) seventy five percent (75%) of the VWAP of the common stock during
the then 10 Trading Days immediately preceding, but not including the date of exercise if the VWAP is equal or above $2.00&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;span id="xdx_903_eus-gaap--OptionIndexedToIssuersEquitySettlementAlternatives_c20240212__20240212__us-gaap--DebtInstrumentAxis__custom--ADIFundingLLCMember_zY1IghCP7QD3"&gt;ADI Funding has the right and the obligation
to exercise, on a &#x201c;cash basis&#x201d;, not less than (i) 2,000,000 of the shares of common stock underlying the option not later
than the later of March 31, 2024 or the date on which there is an effective registration statement permitting the resale of the shares
by ADI Funding. From and after the occurrence of the above-referenced exercise, each additional exercise of the Option shall be in an
amount not less than 1,000,000 shares, which shall occur every thirty (30) days and shall be exercised only on a cash basis. ADI Funding&#x2019;s
obligation to exercise each specified portion of the Option is subject to the exercise price being not less than $0.11&lt;/span&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;If the Company issues securities less than the
exercise price of the option, ADI Funding has a right to also use that lesser price in the exercise of its Option. The Option also contains
rights to any Company distributions and consideration in fundamental transactions.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The Company accounts for warrants as either equity-classified
or liability-classified instruments based on an assessment of the warrant&#x2019;s specific terms and applicable authoritative guidance
in FASB ASC 480, &lt;i&gt;Distinguishing Liabilities from Equity&lt;/i&gt; (&#x201c;ASC 480&#x201d;) and ASC 815, &lt;i&gt;Derivatives and Hedging&lt;/i&gt; (&#x201c;ASC
815&#x201d;). The assessment considers whether the warrants are freestanding financial instruments pursuant to ASC 480, meet the definition
of a liability pursuant to ASC 480, and whether the warrants meet all of the requirements for equity classification under ASC 815, including
whether the warrants are indexed to the Company&#x2019;s own common shares and whether the warrant holders could potentially require &#x201c;net
cash settlement&#x201d; in a circumstance outside of the Company&#x2019;s control, among other conditions for equity classification. This
assessment, which requires the use of professional judgment, is conducted at the time of warrant issuance and as of each subsequent quarterly
period end date while the warrants are outstanding.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The Company determined that the warrants had
net cash settlement and categorized the warrants as a liability in the accompanying consolidated financial statements.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;A summary of activity regarding warrants
issued as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z92jviR5kVp9" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Warrants
    Outstanding&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Weighted Average Remaining&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Exercise
    Price&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Contractual
    life (in years)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Outstanding, December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20231231_z1gkNL3Hd8t4"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1678"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20231231_zo92bgv8fqsl"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_d0_c20231231_zsmjy1feHgU"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1680"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240930_zTwaQRVAe3Q3"&gt;10,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_d0_c20240101__20240930_zSLtnd749oc9"&gt;0.88&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod_pp2p2_dtY_c20240101__20240930_zXsNAu4fu8c4"&gt;0.88&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exercised&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930_znhcTPKWqxth"&gt;5,227,273&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240101__20240930_z0We4XViPyle"&gt;0.11&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20240101__20240930_z88MclgrMd31"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1686"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Forfeited/canceled&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20240101__20240930_zGLFnb0NHSi1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1687"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_d0_c20240101__20240930_zZI8azeFVpga"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_d0_c20240101__20240930_zwkM7fMRKrel"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1689"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Outstanding, September 30, 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20240930_zggRVGL5Pt33"&gt;4,772,727&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20240930_zfAmMbVy1Ata"&gt;0.11&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_pp2p2_dtY_c20240930_zZo9dU9mAUlh"&gt;0.25&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&#160;&lt;/p&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The intrinsic value of the warrants as of September
30, 2024 is approximately&#160;&lt;span id="xdx_90B_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding_iI_c20240930_zp8q43eseNdb"&gt;$253,000&lt;/span&gt;. All of the outstanding warrants are exercisable as of September 30, 2024; however, each exercise
is subject to a&#160;beneficial ownership limitation of&#160;&lt;span id="xdx_909_eus-gaap--VariableInterestEntityOwnershipPercentage_c20240101__20240930_zPa4061YO59a"&gt;4.99%&lt;/span&gt;&#160;of the Company&#x2019;s outstanding common stock, which, upon notice,
may be increased to&#160;&lt;span id="xdx_90A_eus-gaap--VariableInterestEntityOwnershipPercentage_c20240101__20240930__us-gaap--DebtInstrumentAxis__custom--BeneficialOwnershipLimitationUponNoticeMember_zIbaJHZxhnhd"&gt;9.99%&lt;/span&gt;.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;i&gt;Fair Value Assumptions Used in Accounting
for Derivative Liabilities&lt;/i&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;ASC 815 requires we assess the fair market value
of derivative liabilities at the end of each reporting period and recognize any change in the fair market value as other income or expense.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The Company determined our derivative liabilities
to be a Level 3 fair value measurement and used the Black-Scholes pricing model to calculate the fair value as of September 30, 2024.
The Black-Scholes model requires six basic data inputs: the exercise or strike price, time to expiration, the risk-free interest rate,
the current stock price, the estimated volatility of the stock price in the future, and the dividend rate. Changes to these inputs could
produce a significantly higher or lower fair value measurement.&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;



&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;As of September 30, 2024, the estimated
fair values of the liabilities measured on a recurring basis are as follows:&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zBehjVOO5Oyj" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 50%; text-align: left; padding-left: 5.4pt"&gt;Expected term&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 48%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_z3J2tVxPN8y"&gt;0.25&lt;/span&gt; - &lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zr0M4vOICknk"&gt;0.65&lt;/span&gt; years &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Expected average volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zzebYFToNrR4"&gt;78%&lt;/span&gt; - &lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zZOZfPQf4kY6"&gt;118%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Expected dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zlT9ftOI0bi8"&gt;4.73%&lt;/span&gt; - &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zt78sdNdT545"&gt;5.44%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="margin-top: 0; margin-bottom: 0"&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;The following table summarizes the changes in
the derivative liabilities during the nine months ended September 30, 2024:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zk4unjkukX8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair Value Measurements Using Significant Observable
    Inputs (Level 3)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Balance - December 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20231231_z6XgEL1TCSY8"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1706"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 11pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-left: 5.4pt"&gt;Addition of new derivatives recognized as cash received&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20240101__20240930_z6TyCYGW4efg"&gt;100,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Exercise on issuance of common stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_901_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20240101__20240930_zJq0YcV7D8Cl"&gt;885,843&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Change in fair value of the warrant&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20240101__20240930_zXmjj8DqxGUd"&gt;1,063,789&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Balance - September 30, 2024&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20240930_zhYYUkAumSif"&gt;277,946&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

</us-gaap:DerivativesReportingOfDerivativeActivity>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue
      contextRef="AsOf2024-02-12_custom_ADIFundingLLCMember"
      decimals="0"
      id="Fact001672"
      unitRef="USD">100000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsOutstandingIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted
      contextRef="From2024-02-122024-02-12_custom_ADIFundingLLCMember"
      decimals="INF"
      id="Fact001673"
      unitRef="Shares">10000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted>
    <us-gaap:DebtInstrumentCallFeature
      contextRef="From2024-02-122024-02-12_custom_ADIFundingLLCMember"
      id="Fact001674">The exercise price per share of the
common stock under the Option shall be (i) 70% of the VWAP of the common stock during the then 10 Trading Days immediately preceding,
but not including the date of exercise if the VWAP is below $2.00 or (ii) seventy five percent (75%) of the VWAP of the common stock during
the then 10 Trading Days immediately preceding, but not including the date of exercise if the VWAP is equal or above $2.00</us-gaap:DebtInstrumentCallFeature>
    <us-gaap:OptionIndexedToIssuersEquitySettlementAlternatives
      contextRef="From2024-02-122024-02-12_custom_ADIFundingLLCMember"
      id="Fact001675">ADI Funding has the right and the obligation
to exercise, on a &#x201c;cash basis&#x201d;, not less than (i) 2,000,000 of the shares of common stock underlying the option not later
than the later of March 31, 2024 or the date on which there is an effective registration statement permitting the resale of the shares
by ADI Funding. From and after the occurrence of the above-referenced exercise, each additional exercise of the Option shall be in an
amount not less than 1,000,000 shares, which shall occur every thirty (30) days and shall be exercised only on a cash basis. ADI Funding&#x2019;s
obligation to exercise each specified portion of the Option is subject to the exercise price being not less than $0.11</us-gaap:OptionIndexedToIssuersEquitySettlementAlternatives>
    <us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001677">&lt;table cellpadding="0" cellspacing="0" id="xdx_880_eus-gaap--ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock_z92jviR5kVp9" style="font: 11pt Calibri, Helvetica, Sans-Serif; margin-left: auto; border-collapse: collapse; width: 70%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Warrant Summary (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="7" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Warrants
    Outstanding&lt;/b&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Weighted Average&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Weighted Average Remaining&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="text-align: left"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Shares&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="3" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Exercise
    Price&lt;/b&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&lt;b&gt;&#160;&lt;/b&gt;&lt;/td&gt;
    &lt;td colspan="2" style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: center"&gt;&lt;b&gt;Contractual
    life (in years)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="2" style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3"&gt;&#160;&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td colspan="2"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Outstanding, December 31, 2023&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20231231_z1gkNL3Hd8t4"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1678"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20231231_zo92bgv8fqsl"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90E_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_d0_c20231231_zsmjy1feHgU"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1680"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 22%; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Granted&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"&gt;&lt;span id="xdx_90A_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted_c20240101__20240930_zTwaQRVAe3Q3"&gt;10,000,000&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue_d0_c20240101__20240930_zSLtnd749oc9"&gt;0.88&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 5%"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; width: 19%; text-align: right"&gt;&lt;span id="xdx_90C_ecustom--WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod_pp2p2_dtY_c20240101__20240930_zXsNAu4fu8c4"&gt;0.88&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Exercised&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;(&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised_c20240101__20240930_znhcTPKWqxth"&gt;5,227,273&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;)&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_905_eus-gaap--ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice_d0_c20240101__20240930_z0We4XViPyle"&gt;0.11&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif"&gt;&#160;&lt;/td&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTerms_dtY_c20240101__20240930_z88MclgrMd31"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1686"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Forfeited/canceled&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_908_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsForfeitures_c20240101__20240930_zGLFnb0NHSi1"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1687"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue_d0_c20240101__20240930_zZI8azeFVpga"&gt;&#x2014;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90B_ecustom--ShareBasedCompensationArrangementByShareBasedPaymentAwardEquityInstrumentsOtherThanOptionsOutstandingWeightedAverageRemainingContractualTermsOfForfeited_d0_c20240101__20240930_zwkM7fMRKrel"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1689"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;Outstanding, September 30, 2024&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_903_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber_iI_c20240930_zggRVGL5Pt33"&gt;4,772,727&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_901_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice_iI_d0_c20240930_zfAmMbVy1Ata"&gt;0.11&lt;/span&gt;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font: 10pt Times New Roman, Times, Serif; padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; font: 10pt Times New Roman, Times, Serif; text-align: right"&gt;&lt;span id="xdx_90D_eus-gaap--WarrantsAndRightsOutstandingTerm_iI_pp2p2_dtY_c20240930_zZo9dU9mAUlh"&gt;0.25&lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:ScheduleOfStockholdersEquityNoteWarrantsOrRightsTextBlock>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2023-12-31"
      decimals="INF"
      id="Fact001679"
      unitRef="USDPShares">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact001681"
      unitRef="Shares">10000000</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsGranted>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact001682"
      unitRef="USDPShares">0.88</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsGrantsInPeriodWeightedAverageGrantDateFairValue>
    <IQST:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod contextRef="From2024-01-01to2024-09-30" id="Fact001683">P0Y10M17D</IQST:WeightedAverageRemainingLifeOfWarrantsGrantedInPeriod>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact001684"
      unitRef="Shares">5227273</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsExercised>
    <us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact001685"
      unitRef="USDPShares">0.11</us-gaap:ShareBasedCompensationArrangementsByShareBasedPaymentAwardOptionsExercisesInPeriodWeightedAverageExercisePrice>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact001688"
      unitRef="USDPShares">0</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsForfeituresAndExpirationsInPeriodWeightedAverageIntrinsicValue>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact001690"
      unitRef="Shares">4772727</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardNonOptionEquityInstrumentsOutstandingNumber>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice
      contextRef="AsOf2024-09-30"
      decimals="INF"
      id="Fact001691"
      unitRef="USDPShares">0.11</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardOptionsExercisableWeightedAverageExercisePrice>
    <us-gaap:WarrantsAndRightsOutstandingTerm contextRef="AsOf2024-09-30" id="Fact001692">P0Y3M</us-gaap:WarrantsAndRightsOutstandingTerm>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001693"
      unitRef="USD">253000</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardEquityInstrumentsOtherThanOptionsAggregateIntrinsicValueOutstanding>
    <us-gaap:VariableInterestEntityOwnershipPercentage
      contextRef="From2024-01-01to2024-09-30"
      decimals="INF"
      id="Fact001694"
      unitRef="Pure">0.0499</us-gaap:VariableInterestEntityOwnershipPercentage>
    <us-gaap:VariableInterestEntityOwnershipPercentage
      contextRef="From2024-01-012024-09-30_custom_BeneficialOwnershipLimitationUponNoticeMember"
      decimals="INF"
      id="Fact001695"
      unitRef="Pure">0.0999</us-gaap:VariableInterestEntityOwnershipPercentage>
    <us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001697">&lt;table cellpadding="0" cellspacing="0" id="xdx_884_eus-gaap--FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock_zBehjVOO5Oyj" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 40%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Schedule of Fair Value Measurement of Liabilities (Details)"&gt;
    &lt;tr&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;
       &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 50%; text-align: left; padding-left: 5.4pt"&gt;Expected term&lt;/td&gt;&lt;td style="width: 1%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 48%; text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_900_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_z3J2tVxPN8y"&gt;0.25&lt;/span&gt; - &lt;span id="xdx_90F_eus-gaap--SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1_dtY_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zr0M4vOICknk"&gt;0.65&lt;/span&gt; years &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Expected average volatility&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_90B_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zzebYFToNrR4"&gt;78%&lt;/span&gt; - &lt;span id="xdx_906_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zZOZfPQf4kY6"&gt;118%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Expected dividend yield&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&#x2014;&#160;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Risk-free interest rate&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt"&gt;&#160;&lt;span id="xdx_904_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MinimumMember_zlT9ftOI0bi8"&gt;4.73%&lt;/span&gt; - &lt;span id="xdx_907_eus-gaap--ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum_c20240930__20240930__us-gaap--ShareBasedCompensationSharesAuthorizedUnderStockOptionPlansByExercisePriceRangeAxis__srt--MaximumMember_zt78sdNdT545"&gt;5.44%&lt;/span&gt; &lt;/span&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:FairValueAssetsAndLiabilitiesMeasuredOnRecurringAndNonrecurringBasisValuationTechniquesTableTextBlock>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
      contextRef="From2024-09-302024-09-30_srt_MinimumMember"
      id="Fact001698">P0Y3M</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1
      contextRef="From2024-09-302024-09-30_srt_MaximumMember"
      id="Fact001699">P0Y7M24D</us-gaap:SharebasedCompensationArrangementBySharebasedPaymentAwardFairValueAssumptionsExpectedTerm1>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum
      contextRef="From2024-09-302024-09-30_srt_MinimumMember"
      decimals="INF"
      id="Fact001700"
      unitRef="Pure">0.78</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum
      contextRef="From2024-09-302024-09-30_srt_MaximumMember"
      decimals="INF"
      id="Fact001701"
      unitRef="Pure">1.18</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsExpectedVolatilityRateMaximum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum
      contextRef="From2024-09-302024-09-30_srt_MinimumMember"
      decimals="INF"
      id="Fact001702"
      unitRef="Pure">0.0473</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMinimum>
    <us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum
      contextRef="From2024-09-302024-09-30_srt_MaximumMember"
      decimals="INF"
      id="Fact001703"
      unitRef="Pure">0.0544</us-gaap:ShareBasedCompensationArrangementByShareBasedPaymentAwardFairValueAssumptionsRiskFreeInterestRateMaximum>
    <us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001705">&lt;table cellpadding="0" cellspacing="0" id="xdx_88F_eus-gaap--FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock_zk4unjkukX8" style="font: 10pt Times New Roman, Times, Serif; margin-left: auto; border-collapse: collapse; width: 60%; margin-right: auto" summary="xdx: Disclosure - NOTE 13 - WARRANTS - Fair Value Measurements Using Significant Observable Inputs (Details)"&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td colspan="5" style="border-bottom: Black 1pt solid; text-align: center"&gt;&lt;b&gt;Fair Value Measurements Using Significant Observable
    Inputs (Level 3)&lt;/b&gt;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom"&gt;
    &lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td colspan="3" style="font-size: 11pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="padding-left: 5.4pt"&gt;Balance - December 31, 2023&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;&lt;span id="xdx_904_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20231231_z6XgEL1TCSY8"&gt;&lt;span style="-sec-ix-hidden: xdx2ixbrl1706"&gt;&#x2014;&lt;/span&gt;&lt;/span&gt;&#160;&#160;&lt;/td&gt;&lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="font-size: 11pt; padding-left: 5.4pt"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: right"&gt;&#160;&lt;/td&gt;&lt;td style="font-size: 11pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="width: 70%; text-align: left; padding-left: 5.4pt"&gt;Addition of new derivatives recognized as cash received&lt;/td&gt;&lt;td style="width: 10%"&gt;&#160;&lt;/td&gt;
    &lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="width: 18%; text-align: right"&gt;&lt;span id="xdx_900_eus-gaap--DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts_c20240101__20240930_z6TyCYGW4efg"&gt;100,000&lt;/span&gt;&lt;/td&gt;&lt;td style="width: 1%; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="text-align: left; padding-left: 5.4pt"&gt;Exercise on issuance of common stock&lt;/td&gt;&lt;td&gt;&#160;&lt;/td&gt;
    &lt;td style="text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="text-align: right"&gt;(&lt;span id="xdx_901_ecustom--ResolutionOfDerivativeLiabilitiesValue_pp0p0_c20240101__20240930_zJq0YcV7D8Cl"&gt;885,843&lt;/span&gt;&lt;/td&gt;&lt;td style="text-align: left"&gt;)&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: rgb(204,238,255)"&gt;
    &lt;td style="text-align: left; padding-bottom: 1pt; padding-left: 5.4pt"&gt;Change in fair value of the warrant&lt;/td&gt;&lt;td style="padding-bottom: 1pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 1pt solid; text-align: left"&gt;&#160;&lt;/td&gt;&lt;td style="border-bottom: Black 1pt solid; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss_pp0p0_c20240101__20240930_zXmjj8DqxGUd"&gt;1,063,789&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 1pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr style="vertical-align: bottom; background-color: White"&gt;
    &lt;td style="padding-bottom: 2.5pt; padding-left: 5.4pt"&gt;Balance - September 30, 2024&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt"&gt;&#160;&lt;/td&gt;
    &lt;td style="border-bottom: Black 2.5pt double; text-align: left"&gt;$&lt;/td&gt;&lt;td style="border-bottom: Black 2.5pt double; text-align: right"&gt;&lt;span id="xdx_909_eus-gaap--DerivativeFairValueOfDerivativeNet_iI_pp0p0_c20240930_zhYYUkAumSif"&gt;277,946&lt;/span&gt;&lt;/td&gt;&lt;td style="padding-bottom: 2.5pt; text-align: left"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;</us-gaap:FairValueDisclosureOfAssetAndLiabilityNotMeasuredAtFairValueTableTextBlock>
    <us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001707"
      unitRef="USD">100000</us-gaap:DebtorReorganizationItemsWriteOffOfDeferredFinancingCostsAndDebtDiscounts>
    <IQST:ResolutionOfDerivativeLiabilitiesValue
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001708"
      unitRef="USD">885843</IQST:ResolutionOfDerivativeLiabilitiesValue>
    <us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss
      contextRef="From2024-01-01to2024-09-30"
      decimals="0"
      id="Fact001709"
      unitRef="USD">1063789</us-gaap:DebtSecuritiesHeldToMaturityTransferDerivativeHedgeGainLoss>
    <us-gaap:DerivativeFairValueOfDerivativeNet
      contextRef="AsOf2024-09-30"
      decimals="0"
      id="Fact001710"
      unitRef="USD">277946</us-gaap:DerivativeFairValueOfDerivativeNet>
    <us-gaap:SubsequentEventsTextBlock contextRef="From2024-01-01to2024-09-30" id="Fact001712">&lt;p id="xdx_806_eus-gaap--SubsequentEventsTextBlock_zKIhoGMJNT9l" style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&lt;b&gt;NOTE 14 &#x2013; SUBSEQUENT EVENTS&lt;/b&gt;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;Subsequent to September 30, 2024, and through
the date that these financials were made available, the Company had the following subsequent events:&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On May 10, 2024, the Company entered into a Purchase
Company Agreement with Omar Luna and Lynk Holding LLC (together, the &#x201c;Seller&#x201d;) concerning the sale by Seller and the purchase
by us of 51% of the membership interests the Seller holds in Lynk Telecom, LLC, a Virginia limited liability company. The Company subsequently
elected to halt the due diligence and there are no assurances that the proposed deal will close as planned.&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;&#160;&#160;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0pt 10pt; text-align: justify"&gt;On October 18, 2024, we entered into a Memorandum
of Understanding (the &#x201c;Agreement&#x201d;) with M2B Funding Corp. to extend the maturity date on three promissory notes in exchange
for stock consideration. Pursuant to the Agreement, the following promissory notes were extended by 12 months from their original date
of maturity:&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;table cellpadding="0" cellspacing="0" style="font: 11pt Calibri, Helvetica, Sans-Serif; width: 100%; background-color: white; border-collapse: collapse"&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; width: 35pt; text-align: justify; line-height: 107%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; width: 10pt; text-align: justify; line-height: 107%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: justify; line-height: 107%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%"&gt;First Note: Originally due January 1, 2025, with an outstanding amount of $1,888,888.89, now extended to January 1, 2026.&lt;/span&gt;&lt;/td&gt;
    &lt;td style="width: 10pt"&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify; line-height: 107%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: justify; line-height: 107%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: justify; line-height: 107%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%"&gt;Second Note: Originally due March 12, 2025, with an outstanding amount of $1,111,111.11, now extended to March 12, 2026.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;tr&gt;
    &lt;td style="vertical-align: bottom; text-align: justify; line-height: 107%"&gt;&#160;&lt;/td&gt;
    &lt;td style="vertical-align: top; text-align: justify; line-height: 107%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%"&gt;&#x2022;&lt;/span&gt;&lt;/td&gt;
    &lt;td style="vertical-align: bottom; text-align: justify; line-height: 107%"&gt;&lt;span style="font-family: Times New Roman, Times, Serif; font-size: 10pt; line-height: 107%"&gt;Third Note: Originally due March 25, 2025, with an outstanding amount of $555,555.56, now extended to March 25, 2026.&lt;/span&gt;&lt;/td&gt;
    &lt;td&gt;&#160;&lt;/td&gt;&lt;/tr&gt;
  &lt;/table&gt;
&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;&#160;&lt;/p&gt;

&lt;p style="font: 10pt/107% Times New Roman, Times, Serif; margin: 0; text-align: justify"&gt;In consideration for this extension, we agreed
to issue 646,467 restricted common shares to M2B Funding Corp.&lt;/p&gt;

</us-gaap:SubsequentEventsTextBlock>
</xbrl>
</XML>
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
