XML 52 R41.htm IDEA: XBRL DOCUMENT
v3.25.2

NOTE 9 - CONV ERTIBLE NOTES - Schedule of Convertible Notes (Details) - USD ($) |  |  |  |  |  | 12 Months Ended |  |
--- | --- | --- | --- | --- | --- | --- | --- | ---
Mar. 04, 2025 | Feb. 26, 2025 | Jan. 15, 2025 | Apr. 15, 2024 | Mar. 07, 2024 | Dec. 31, 2024 | Jun. 30, 2025 | Oct. 31, 2024
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Less: current portion of convertible notes |  |  |  |  |  | $ 1,864,432 | $ 2,082,673 |
Total convertible notes payable |  |  |  |  |  | 5,225,308 | 2,105,263 |
Less: Unamortized debt discount |  |  |  |  |  | 62,898 | 183,693 |
Total convertible notes |  |  |  |  |  | 4,876,358 | 2,082,673 |
Long-term convertible notes |  |  |  |  |  | 3,011,926 |  |
Long-Term Debt, Gross |  |  |  |  |  | 2,518,539 | 4,639,568 |
Convertible Notes Payable 2024 [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Less: current portion of convertible notes |  |  |  |  |  | 5,225,308 | 1,578,947 |
Convertible Notes Payable 2025 [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Less: current portion of convertible notes |  |  |  |  |  |  | 526,316 |
Convertible Notes [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Less: Unamortized debt discount |  |  |  |  |  | $ (348,950) | $ (22,590) |
Feb 26 Third Party Loan One [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Long-Term Debt, Gross | $ 526,316 | $ 471,000 |  |  |  |  |  |
Debt Instrument, Interest Rate, Effective Percentage | 24.00% | 14.00% |  |  |  |  |  |
Debt Instrument, Frequency of Periodic Payment |  | 5 payments, one payment of $268,470 and four payments of $67,118, beginning in August 2025 |  |  |  |  |  |
March 7 Third Party Loan One [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Long-Term Debt, Gross |  |  |  |  | $ 146,900 |  |  |
Debt Instrument, Issuance Date |  | Feb. 26, 2025 |  |  | Mar. 07, 2024 |  |  |
Debt Instrument, Maturity Date |  | Dec. 30, 2025 | Jan. 15, 2025 |  |  |  |  |
Debt Instrument, Interest Rate, Effective Percentage |  |  |  |  | 12.00% |  |  |
Debt Instrument, Frequency of Periodic Payment |  |  |  | 10 payments each in the amount of $16,453 beginning on April 15, 2024 |  |  |  |
Debt Instrument, Periodic Payment |  |  |  | $ 16,453 |  |  |  |
Feb 26 Third Party Loan One First Payment [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Debt Instrument, Periodic Payment |  | $ 268,470 |  |  |  |  |  |
Feb 26 Third Party Loan Two [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Long-Term Debt, Gross |  | $ 116,000 |  |  |  |  |  |
Debt Instrument, Issuance Date |  | Feb. 26, 2025 |  |  |  |  |  |
Debt Instrument, Maturity Date |  | Dec. 30, 2025 |  |  |  |  |  |
Debt Instrument, Interest Rate, Effective Percentage |  | 14.00% |  |  |  |  |  |
Debt Instrument, Frequency of Periodic Payment |  | 5 payments, one payment of $66,120 and four payments of $16,530, beginning in August 2025 |  |  |  |  |  |
Feb 26 Third Party Loan Two First Payment [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Debt Instrument, Periodic Payment |  | $ 66,120 |  |  |  |  |  |
Feb 26 Third Party Loan Two Four Payments [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Debt Instrument, Periodic Payment |  | $ 16,530 |  |  |  |  |  |
March 4 Third Party Loan [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Debt Instrument, Issuance Date | Mar. 04, 2025 |  |  |  |  |  |  |
Debt Instrument, Maturity Date | Dec. 05, 2025 |  |  |  |  |  |  |
Mar 4 Third Party Loan [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Debt Instrument, Maturity Date | Dec. 05, 2025 |  |  |  |  |  |  |
M 2 B S P A Tranche 1 Outstanding [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Long-Term Debt, Gross |  |  |  |  |  |  |  | $ 1,888,889
M 2 B S P A Tranche 1 [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Debt Instrument, Maturity Date |  |  |  |  |  | Jan. 01, 2026 |  |
M 2 B S P A Tranche 2 [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Long-Term Debt, Gross |  |  |  |  |  |  |  | 1,111,111
Debt Instrument, Maturity Date |  |  |  |  |  | Mar. 12, 2026 |  |
M 2 B S P A Tranche 3 [Member] |  |  |  |  |  |  |  |
Short-Term Debt [Line Items] |  |  |  |  |  |  |  |
Long-Term Debt, Gross |  |  |  |  |  |  |  | $ 555,556
Debt Instrument, Maturity Date |  |  |  |  |  | Mar. 25, 2026 |  |

X
- Definition 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. + References Reference 1: 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 + Details
Name: | us-gaap_ConvertibleLongTermNotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition 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. + References Reference 1: 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 Reference 2: 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 Reference 3: 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 + Details
Name: | us-gaap_ConvertibleNotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition 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. + References Reference 1: 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 + Details
Name: | us-gaap_ConvertibleNotesPayableCurrent
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition 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. + References Reference 1: 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 Reference 2: 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 Reference 3: 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 + Details
Name: | us-gaap_DebtInstrumentCarryingAmount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition Description of the frequency of periodic payments (monthly, quarterly, annual). + References Reference 1: 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 Reference 2: 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 + Details
Name: | us-gaap_DebtInstrumentFrequencyOfPeriodicPayment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Definition Effective interest rate for the funds borrowed under the debt agreement considering interest compounding and original issue discount or premium. + References Reference 1: 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 Reference 2: 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 Reference 3: 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 Reference 4: 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 Reference 5: 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 + Details
Name: | us-gaap_DebtInstrumentInterestRateEffectivePercentage
Namespace Prefix: | us-gaap_
Data Type: | dtr-types:percentItemType
Balance Type: | na
Period Type: | instant

X
- Definition Date the debt instrument was issued, in YYYY-MM-DD format. + References Reference 1: 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 Reference 2: 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 + Details
Name: | us-gaap_DebtInstrumentIssuanceDate1
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Date when the debt instrument is scheduled to be fully repaid, in YYYY-MM-DD format. + References Reference 1: 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 Reference 2: 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 Reference 3: 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 Reference 4: 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 + Details
Name: | us-gaap_DebtInstrumentMaturityDate
Namespace Prefix: | us-gaap_
Data Type: | xbrli:dateItemType
Balance Type: | na
Period Type: | duration

X
- Definition Amount of the required periodic payments including both interest and principal payments. + References Reference 1: 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 Reference 2: 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 + Details
Name: | us-gaap_DebtInstrumentPeriodicPayment
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | duration

X
- Definition Amount, after accumulated amortization, of debt discount. + References Reference 1: 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 Reference 2: 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 Reference 3: 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 Reference 4: 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 + Details
Name: | us-gaap_DebtInstrumentUnamortizedDiscount
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | debit
Period Type: | instant

X
- Definition Amount of long-term notes payable classified as other. + References Reference 1: 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 Reference 2: 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 Reference 3: 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 + Details
Name: | us-gaap_OtherNotesPayable
Namespace Prefix: | us-gaap_
Data Type: | xbrli:monetaryItemType
Balance Type: | credit
Period Type: | instant

X
- Definition 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. + References No definition available. + Details
Name: | us-gaap_ShortTermDebtLineItems
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesPayable2024Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesPayable2025Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_ConvertibleNotesMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_Feb26ThirdPartyLoanOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_March7ThirdPartyLoanOneMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_Feb26ThirdPartyLoanOneFirstPaymentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_Feb26ThirdPartyLoanTwoMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_Feb26ThirdPartyLoanTwoFirstPaymentMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_Feb26ThirdPartyLoanTwoFourPaymentsMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_March4ThirdPartyLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_Mar4ThirdPartyLoanMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche1OutstandingMember
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche1Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche2Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |

X
- Details
Name: | us-gaap_DebtInstrumentAxis=IQST_M2BSPATranche3Member
Namespace Prefix: |
Data Type: | na
Balance Type: |
Period Type: |